Themable Folders in Site Collection Style Library
Both SharePoint Server 2010 and SharePoint Foundation 2010 site collections are provisioned with a Style Library in the root of a site collection. You can use the Style Library to store custom CSS files and other files, such as XSLT or JavaScript files, used throughout a site collection and referenced within a site’s master page. By default, a themable folder does not exist in the Style Library and therefore you need to create a folder named Themable so you can place any custom themable files you create into that location. The SharePoint theming engine only recognizes and interprets those themable CSS files within a folder named themable.
Note
The one exception in terms of the Style Library themable ...
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