The Tunica-Corpus theory describes the structure of shoot apices. It states that the apical meristem is divided into two regions: the tunica and corpus. The tunica forms the outer one to several layers with anticlinal cell divisions, while the corpus forms the inner central region with more random cell divisions. This theory best describes the zonation pattern observed in apical meristems and is widely used to understand the development of vegetative and floral structures.