Underscores is a minimal starter theme designed for developers who build custom themes from the ground up. It provides a clean, well-structured foundation that you can modify and extend, avoiding the bloat of pre-built themes.

• Lean, commented code: Offers modern HTML5 templates and organized starter CSS with clear comments, giving you a clean base to build upon without fighting pre-existing styles.
• Essential development utilities: Includes custom template tags and functions to keep your code clean and prevent duplication, along with a responsive navigation script for small screens.
• Flexible layout options: Provides two sample CSS layouts for sidebars, allowing you to choose a starting point for your content structure.
• Hackable foundation: Described as "theme tartare," its minimal design means less pre-built code to remove or work around, putting you in full control of the final design.
• Open source license: Released under the GPLv2+, permitting free use, modification, and distribution for your projects.