Which files are important to create the WordPress theme ?

1. style. css – First, a WordPress theme needs a style. css file
2. index. php – This file serves as the default file

In style.css file we will write the theme name, version, author name and theme description in comment section. For ex:

/*

Theme Name : My theme

Version : 1.0.0

Author : iTechSupport

Description : Very Simple WordPress theme

*/

In Index.php file  we will write the HTML code this page contains the home page layout of the WordPress Theme.