To create an Odoo theme you basically use the same structure as any other Odoo module. You will need a main folder to hold your theme files. This folder should be named theme_ followed by the name of your theme. Fortunately, you can use scaffolding to create a template for your module so you don't have to create all the files from scratch. To create our custom theme use the following command in a Terminal window. Make sure you are in the directory that contains odoo-bin and that you use the correct name for your custom add-on directory.
./odoo-bin scaffold -t theme "Silkworm Theme" custommodules
The scaffolding includes references to empty files inside the __manifest__.py file. Go in and clear out ...