Hey M-Uzair21, start with https://github.com/Shopify/skeleton-theme, then look at https://themes.shopify.com/themes/debut/styles/default, and start bringing parts of the Liquid logic across as soon as you understand them. Skeleton has the files directory you'll need with none of the logic, and Debut has all of the logic. The best documentation is a working example. You'll also want to figure out how to use https://shopify.github.io/themekit/ so you're not doing all your work in the Theme Editor. Good luck!