How to create a new wordpress theme?

To create a wordpress theme is really easy. First we need to understand the basic structure of a wordpress theme.

When you inspect the file in the theme folder; wp-content/themes/
You would see files; header.php, footer.php, index.php, sidebar.php, page.php, search.php etc..

We need to have an html page ready before proceeding to theme development. As you can see from above wordpress need to have some splitup in the html code. We need to cut off the header section in our html pages to header.php.
Then cut off footer to footer.php page. If we have any sidebars, move them to sidebar.php. The remaining section would be in the index.php file.