Now in this post we will create the WordPress custom theme. First of all we will install WordPress on local machine or server. Now we will go inside the wp-content directory. Here we will see four directory with name of themes, plugins, uploads and upgrade. We will go inside the themes directory. In the Themes directory we will create a folder with the theme name. Please look breadcrumb which is given below then you can understand better.
your project(directory) –> wp-content(directory) –> themes(directory) –> create custom theme directory with name(ex: mytheme).