11. THE SIMPLEST THEME
INCLUDES ONLY
A STYLE.CSS FILE,
PLUS IMAGES, IF ANY.
(WORDPRESS CODEX)
12. THE SIMPLEST THEME POSSIBLE IS A
CHILD THEME
WHICH
INCLUDES ONLY A STYLE.CSS FILE,
PLUS ANY IMAGES. THIS IS POSSIBLE BECAUSE IT IS
A CHILD OF ANOTHER THEME WHICH ACTS AS
ITS PARENT.
(WORDPRESS CODEX - CURRENT)