Underscores is a minimal starter theme for developers who build custom themes for the popular content management system. It provides a clean, standards-compliant codebase as a foundation, allowing developers to focus on design and functionality without wrestling with a pre-built theme's constraints. It is specifically intended to be modified directly, not used as a parent theme.

• Lean, Modern Codebase: Offers a just-right amount of well-commented, modern HTML5 templates and starter CSS. This minimal approach means less pre-existing code to override or remove.
• Development Utilities: Includes custom template tags to keep template files clean and prevent code duplication, along with helpful template functions to improve the theming workflow.
• Responsive Foundation: Comes with a navigation script that converts menus into a toggled dropdown on small screens, providing a ready-made responsive behavior for customization.
• Flexible Layouts: Provides two sample CSS layouts in the /layouts/ directory for implementing sidebars on either side of the main content area.
• Practical Templates: Features a helpful 404 template and an optional sample implementation for a custom header, giving developers practical starting points for common theme elements.