Underscores is a starter framework designed for developers who want to create custom themes from scratch on popular content management systems. It offers a clean, minimal codebase that serves as a foundation, allowing you to focus on design and functionality without starting from zero. This tool is ideal for experienced developers who prefer full control over their theme's structure and want to avoid the limitations of pre-built themes.
style.css that is logically structured, helping you quickly implement designs without wrestling with messy stylesheets.inc/template-tags.php that reduce code duplication and keep your templates clean and maintainable.js/navigation.js that enables toggled dropdown menus on small screens, ready for customization with CSS.layouts/ for sidebars, an optional custom header implementation, and tweaks in inc/template-functions.php to improve the theming workflow.