Creating the documentation of the theme
Now you have a working demo and the theme pack installation ready. Before submitting the theme to be sold, or giving the theme to the final user/customer, it is good practice to send a detailed documentation along with the theme.
The documentation must contain all the instructions to install the theme, the code for the static blocks, and an FAQ section. The documentation is very important and needs to be well written and organized to increase the chances for the theme to be accepted by marketplaces such as ThemeForest. In fact, if the documentation is not good or the theme is not well documented, there are a lot of possibilities of it being rejected.
It is recommended that the designer have an editor or a copyeditor proofread the theme's documentation for a polished, professional end result. Most coders and designers aren't perfect writers, so getting an extra pair of eyes to make sure all the commas and apostrophes are in place would be a good idea...
