Magento 2.0 has a new approach toward managing its themes. Generally, the Magento 2.0 themes are located in the app/design/frontend/<Vendor>/ directory. This location differs according to the built-in themes, such as the Luma theme, which is located in vendor/magento/theme-frontend-luma.

The different themes are stored in separate directories, as in the following screenshot:

Each vendor can have one or more themes attached to it. So, you can develop different themes inside the same vendor.

The theme structure of Magento 2.0 is illustrated as follows:

How the Magento theme structure works is quite simple to understand: each <Vendor>_<Module> directory corresponds to a specific module or functionality of your theme. For example, Magento_Customer has specific .css and .html files to handle the Customer module of the Magento vendor. Magento handles a significant number of modules. So, I strongly suggest that you navigate to the vendor/magento/theme-frontend-luma folder to take a look at the available modules for the default theme.

In the Magento 2.0 structure, we have three main files that manage the theme behavior, which are as follows:

All the theme files inside the structure explained previously can be divided into static view files and dynamic view files. The static view files have no processing by the server (images, fonts, and .js files), and the dynamic view files are processed by the server before delivering the content to the user (template and layout files).

Static files are generally published in the following folders: