Underscores is a minimalist starter theme for developers who build custom themes for content management systems. It is designed as a blank slate, providing the essential structural code and templates without imposing design choices, making it ideal for those who want full control over their theme's appearance and functionality.

• Lean, Modern Templates: Offers a just-right amount of well-commented, modern HTML5 templates that serve as a clean foundation, preventing you from starting with a bloated codebase.
• Organized Starter CSS: Features smartly organized starter CSS in style.css that helps you quickly begin implementing your design without wrestling with unnecessary default styles.
• Custom Template Tags: Includes custom template tags in inc/template-tags.php that keep your template files clean and prevent code duplication by centralizing common functions.
• Responsive Navigation: Provides a script (js/navigation.js) that automatically makes menus into toggled dropdowns on small screens, giving you a responsive foundation ready for custom styling.
• Sample Layouts & Functions: Comes with two sample CSS layouts for sidebars and includes small tweaks in inc/template-functions.php to improve the theming experience, alongside optional sample implementations like a custom header.