Underscores is a minimal starter theme designed for developers who build custom themes from the ground up. It provides a clean, standards-compliant foundation that eliminates unnecessary design decisions and boilerplate code, allowing you to focus on creating unique website functionality and styling.

• Lean, Modern Codebase: Offers a just-right amount of lean, well-commented HTML5 templates and starter CSS. This organized structure gets your design off the ground quickly without forcing a specific visual style.
• Development Utilities: Includes custom template tags and functions that keep your template files clean and prevent code duplication. It also contains an optional sample custom header implementation for reference.
• Responsive Foundation: Comes with a navigation script that automatically converts menus into toggled dropdowns on small screens, providing a ready-made responsive behavior for CSS customization.
• Layout Flexibility: Provides two sample CSS layouts in separate files for placing a sidebar on either side of your main content, giving you a starting point for common site structures.
• Hackable and Extensible: Explicitly intended as a starting point to be modified, not used as a parent theme. Its ultra-minimal styling means less pre-existing code to override when implementing your own design.