Underscores is a minimal, barebones starter theme designed for developers who want to build custom website themes from scratch. It provides a clean, well-structured foundation that avoids imposing design decisions, making it ideal for experienced creators who want full control over the final product.

Key features include:

• Lean, Modern Templates: Provides a just-right amount of well-commented, HTML5 templates that serve as a clean starting point for your own code.
• Organized Starter CSS: Smartly organized CSS in the main stylesheet helps you begin implementing your design quickly without fighting unnecessary default styles.
• Custom Template Tags: Includes a set of template tags in a separate file to keep your template files clean and avoid code duplication across the project.
• Responsive Navigation: Comes with a JavaScript file that converts the main menu into a toggled dropdown on small screens, providing a responsive foundation ready for custom styling.
• Sample Layouts & Code: Offers optional sample code for features like custom headers and provides two basic CSS layout examples for sidebars to illustrate common patterns.