To start building your theme, first create a sub-folder in the wp-content/themes directory in your WordPress folder. For the purpose of this tutorial, we will call the folder "tutorial_theme". The name of the folder should correspond to the name of the theme you want to create. To do this you can use either your favorite FTP client or the File Manager tool in your cPanel.

Before you start creating the theme, you should decide how the layout of your website will look like. In this tutorial we will build a WordPress theme that consist of a header, sidebar, content area and a footer ,as shown below: