The Anatomy of SharePoint 2010 Themes

There are two main parts to SharePoint themes. One is the actual Office theme (THMX) files created in an Office application such as PowerPoint, which define color and font variables, such as Hyperlink and Followed Hyperlink colors. The other is the SharePoint CSS files, which include special theme attributes that determine which CSS classes use variables specified within the theme file. Before application of a site theme, those CSS files are referred to as themable CSS files. After application of a site theme, those CSS files become themed CSS files. Theme attributes only become active after a theme is applied to a site, and a CSS file is themed.

Themes in SharePoint 2010 offer plug-and-play functionality, ...

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