Underscores is a starter theme designed for developers who want to create custom themes from scratch. It serves as a minimal foundation, providing essential templates and code without imposing design decisions, making it ideal for those who prefer full control over their theme's appearance and functionality.

• Lean, well-commented templates: Offers modern HTML5 templates with clear comments, reducing clutter and making it easier to understand and modify the codebase.
• Custom template tags: Includes functions in a separate file that help keep templates clean and prevent code duplication, promoting maintainable development practices.
• Responsive navigation: Comes with a JavaScript file that enables toggled dropdown menus on small screens, providing a basic responsive structure ready for styling.
• Starter CSS layouts: Provides two sample CSS layouts for sidebars, giving a quick starting point for common design structures without locking you into a specific look.
• Minimal CSS: Features smartly organized starter CSS that is lightweight and unobtrusive, allowing developers to build their designs efficiently without overriding excessive defaults.