Underscores is a minimal starter theme designed for developers who want to build custom themes from the ground up. It provides a clean, standards-compliant codebase that serves as a foundation, eliminating the need to reverse-engineer or strip down a pre-made theme.

Key features include:

• Modern HTML5 Templates: A just-right amount of lean, well-commented templates that follow current best practices.
• Organized Starter CSS: Smartly structured CSS in style.css gives you a solid starting point for your own styles without unnecessary bloat.
• Custom Template Tags: Functions kept in inc/template-tags.php help prevent code duplication and keep your template files clean.
• Responsive Navigation: Includes a script (js/navigation.js) that converts menus into toggled dropdowns on small screens, ready for custom styling.
• Sample Layouts: Offers two sample CSS layouts in the layouts/ directory for sidebars on either side of your content. The theme is intentionally bare-bones, placing all design and creative decisions directly in the hands of the developer. It includes helpful utilities like a 404 template and optional custom header code, all licensed under GPLv2 for open use and modification.