You should know that there are some different important files that belong to every theme. First of all: Themes are stored in the /themes/ folder and their name is the same as the folders name. So if you have a theme called "Bubblehead" you have a folder /themes/Bubblehead/
In this folder are several other folders:
- /themes/Bubblehead/images/ - directory containing theme images.
- /themes/Bubblehead/style/ - directory containing theme style sheets
- /themes/Bubblehead/plugins/ - directory containing theme specific template plugins
- /themes/Bubblehead/lang/ - directory containing theme language files
- /themes/Bubblehead/templates/ - directory containing templates that contain the markup of the theme
Within the templates folder the directory structure will, typically contain:
- /themes/Bubblehead/templates/blocks/ - directory containing block templates
- /themes/Bubblehead/templates/modules/ - directory containing page templates used to render pages with a specific page template assignment
- /themes/Bubblehead/templates/modules/<other directories> - directories containing template overrides for modules
- /themes/Bubblehead/templates/config/ - the heart of the theme. directory containing the ini files that define what templates are used to render what parts of all output, what theme variables exist, what palettes are available, etc.