- A WordPress theme controls the visual design and layout of a website through a collection of files like PHP template files, CSS stylesheets, images, and text files.
- The minimum required files are index.php and style.css. Common additional files include templates for different page types and widget locations.
- Themes control presentation, while plugins add functionality. Features built into themes may be lost when the user switches themes.
- High-quality, well-coded themes that serve as examples can be found in the WordPress theme directory.