Underscores is a minimalist starter theme designed for developers who build custom themes for content management systems. It provides a clean, standards-compliant codebase that serves as a foundation, eliminating unnecessary design elements so developers can focus on creating unique designs and functionality.

• Lean, Modern Codebase: Offers a just-right amount of well-commented, modern HTML5 templates and organized starter CSS. This provides a solid, uncluttered starting point without imposing a specific design.
• Development-Focused Features: Includes custom template tags to keep code clean and prevent duplication, along with helpful template functions to improve the theming workflow. An optional sample custom header implementation is also provided.
• Responsive & Accessible Foundation: Comes with a navigation script that creates a toggled dropdown menu for small screens, ready for styling. It also includes two sample CSS layouts for sidebar positioning.
• Practical Starter Templates: Provides essential templates like a helpful 404 page and a smartly organized main stylesheet to help jumpstart the design process quickly.
• Open Source License: The theme is licensed under GPLv2 or later, allowing for free use, modification, and distribution in projects.