The files in a Magento theme are divided into two main directories:
skin, as shown in the following screenshot:
The following is the description of the two directories:
app/design/frontend/base/default/directory contains the layout, translation, and template files
Magento allows you to incorporate the themes in design packages. This provides greater flexibility to manage the graphics and design of a store.
The following screenshot shows the
base package and the
default theme: ...