Underscores is a minimal starter theme designed for developers who build custom themes from the ground up. It provides a clean, well-commented codebase that serves as a foundation, eliminating the need to start from a blank file or strip down a heavy parent theme.

• Lean, modern templates: Provides a just-right amount of HTML5 templates with minimal styling, giving you a solid structure without imposing design decisions.
• Organized starter CSS: Includes smartly organized CSS in style.css that helps you quickly implement your own design without fighting unnecessary styles.
• Custom template tags and functions: Features separate files (inc/template-tags.php, inc/template-functions.php) that keep your template files clean and prevent code duplication.
• Responsive navigation: Includes a script (js/navigation.js) that converts the menu into a toggled dropdown on small screens, providing a responsive foundation ready for your CSS.
• Sample layouts and components: Offers practical starting points like a 404 template, sample CSS layouts for sidebars, and an optional custom header implementation to guide development.