WordPress Themes live in subdirectories of the WordPress themes directory (wp-content/themes/ by default) which can not be directly moved using the wp-config.php file. The Theme’s subdirectory holds all of the Theme’s stylesheet files, template files, and optional functions file (functions.php), JavaScript files, and images.
For example, a Theme named “test” would reside in the directory wp-content/themes/test/. Avoid using numbers for the theme name, as this prevents it from being displayed in the available themes list.
WordPress includes a default theme in each new installation. Examine the files in the default theme carefully to get a better idea of how to build your own Theme files.
WordPress Themes typically consist of three main types of files, in addition to images and JavaScript files.
The stylesheet called style.css, which controls the presentation (visual design and layout) of the website pages.
WordPress template files which control the way the site pages generate the information from your WordPress database to be displayed on the site.