• A theme has a template and styles.
• A theme is a set of Views. In this way, you can develop any themes you want but not affected the main process.
• A style is a set of images and css.

Now lets go to Admin→Home** > Site Manager > Themes Manager > Create a New Theme** (See image) and fill the fields there shown. The only really important fields are the name and the based on, but it doesnt hurt to fill in the others too.

• Name: the name will be displayed in Theme Manager
• Key: it is to think about what the plugin will do, and make a unique key for your plugin. Key only contains letters, numbers and the underscore '_' with no space. Ex: redtheme
• Based on : it is the theme that the created theme is inherited all layouts and styles.
• Others field are optional

After that, the theme is created and all theme's files will be auto generated.

Example: Lets fill the fields like this:

At this point we have a theme and source files for template. Now lets go to the source file and check at ** root/app/View/Themed/Mytheme ** and root/app/webroot/theme/mytheme