Underscores is a minimal starter theme designed for developers who want to build custom themes from the ground up. It provides a clean, well-commented codebase that serves as a foundation, avoiding the bloat and rigid structures of pre-built themes.

• Lean HTML5 templates: Provides a just-right amount of modern, commented template files to start development without unnecessary markup.
• Organized starter CSS: Smartly structured CSS in style.css helps you implement your design quickly, with less initial setup.
• Custom template tags: Functions in inc/template-tags.php keep template files clean and prevent code duplication.
• Responsive navigation: Includes a JavaScript file (js/navigation.js) that converts menus into toggleable dropdowns on small screens, ready for styling.
• Sample layout options: Offers two sample CSS layouts in a layouts/ directory for positioning a sidebar on either side of your content.