The basic concepts of Magento themes
According to the official documentation available at http://goo.gl/D4oxO1, a Magento theme is a component that provides the visual design for an entire application area using a combination of custom templates, layouts, styles, or images. Themes are implemented by different vendors (frontend developers) and intended to be distributed as additional packages for Magento systems similar to other components.
Magento has its own particularities because it is based on Zend Framework and consequently adopts the MVC architecture as a software design pattern. When the Magento theme process flow becomes a subject, you have some concerns to worry about when you plan to create your own theme. Let's focus on these concepts to create our own theme by the end of this chapter.