Underscores is a starter theme for content management systems, intended for developers who want to build custom themes from scratch. It serves as a foundation that can be modified and extended, avoiding the bloat of pre-built themes. This tool is ideal for those with coding skills who prefer full control over their theme's structure and design.

• Lean, well-commented templates: The theme includes modern HTML5 templates with clear comments, making it easy to understand and modify the codebase without unnecessary complexity.
• Custom template tags and functions: Organized files like inc/template-tags.php and inc/template-functions.php help keep templates clean, reduce code duplication, and improve theming efficiency.
• Responsive navigation: A JavaScript file at js/navigation.js enables toggled dropdown menus for small screens, such as mobile devices, providing a base for custom CSS styling.
• Starter CSS and layouts: Smartly organized CSS in style.css accelerates design work, and sample layouts in layouts/ offer options for sidebars on either side of content.
• Additional utilities: Features like a helpful 404 template, optional custom header implementation, and GPLv2 licensing support flexible, open-source development.