...
Theming is accomplished primarily through the use of dedicated CSS files for each resort, contained within a Theme folder. Other things that their theme folders include are images, logos, fonts (if embedding), theme config files, and custom header/footer files. When working on themes, you will be updating all of these files in the creation process. 90% of the theme set-up is accomplished through the editing of resort specific SCSS files. More details on the specific theme setup process can be found here: Step By Step Theme Guide
What does theming include?
...