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

• Lean, Modern Codebase: Offers a just-right amount of well-commented, modern HTML5 templates and starter CSS. This organized structure helps you start your design quickly without wrestling with unnecessary defaults.
• Development-Focused Features: Includes custom template tags to keep code clean and prevent duplication, along with small helper functions to improve the theming workflow. It also provides a helpful 404 template and an optional sample custom header implementation.
• Responsive & Accessible Foundation: Comes with a navigation script that converts menus into toggled dropdowns on small screens, ready for custom styling. It also includes two sample CSS layouts for sidebars.
• Hackable and Unopinionated: Described as "ultra-minimal" and meant for hacking, its minimal styling ensures nothing gets in your way. The theme is explicitly not intended as a parent theme but as a starting point to be transformed into a unique final product.
• Open Source License: Licensed under GPLv2 or later, providing the freedom to use, modify, and distribute your creations.