css > media.css
media.css makes the style adjustments for the various device sizes, styling for the diffence in screen widths.

css > mmenu.css
mmenu.css makes the slider menu work. This file should not be edited.

css > stylez.css
stylez.css styles structure and other elements that are universal, rather than media screen specific, which media.css handles. Do not confuse this file with style.css, which is in the root.

css > wp.css
There is a collection of WordPress styles in wp.css that are created by WordPress itself. This file addresses those styles if needed.

images > bgdarkt.jpg
bgdarkt.jpg is a dark blue background tile for development purposes

images > bglight.jpg
Abgdarkt.jpg is a light grey background tile for development purposes

images > footer.jpg
footer.jpg is a 960 x 80 graphic for footer. Replace footer.jpg to customize.

images > header.jpg
header.jpg is 960 x 160 graphic for header. Replace header.jpg to customize.

images > menub.png
menub.png is the mouseover state of the side menu button

images > menud.png
menud.png is the rest state of the side menu button

images > moose_l.jpg
moose_l.jpg is a left facing, convenient test image for placeholder. Delete after design.

images > moose_r.jpg
moose_r.jpg is a right-facing convenient test image for placeholder. Delete after design.

images > th.jpg
Use th.jpg to create a button for the side menu in case you need to change the color. Or not.

includes > ocrap > Index for Themes Directory > index.php
There are many index.php files in a WordPress theme. It is common to accidently put an updated index.php in the wrong directory. If the index.php in the root of the themes directory is overwritten, use this file to overwrite the mistaken one.

includes > ocrap > Index for Wordpress Install > index.php
There are many index.php files in a WordPress theme. It is common to accidently put an update index.php in the wrong directory. If the index.php in the root of the WordPress install directory is overwritten, use this file to replace the mistaken one.

includes > footer.php
An essential file for all WordPress themes. This file should generally not be edited.

includes > header.php
An essential file for all WordPress themes. This file should generally not be edited. However, if there is anything that needs to go into the head of the page, ie. scripts, css, etc, this is the file where that should be placed. It contains the head info: title, metatags, scripts, links to external css, etc.

js > jquery.js, jquery.mmenu.js,slider.js
These files make the side menu work. Never edit these!

templates > Copy and paste pieces.txt
There are many scripts that allow a theme to communicate with the database system. This file contains many of them such as the loop, loop with comments, css for loops with comments, sidebars, default thumbnail code, horizontal nav, and WordPress widget css for the media screens.

templates > MooseLoose.dwt
MooseLoose.dwt is the Moose Loose Deluxe template (dwt) for DreamWeaver. Theme development happens here.

functions.php
functions.php is one of those essential Wordpress file that initializes WordPress features, such as Sidebars and the Default Thumbnail. Some WordPress Plugins and widgets may require modification of this file. Make sure there are not spaces before the <?php and no spaces after the ?>!

index.php
index.php is a file made from the MooseLoose.dwt. It will be updated as the MooseLoose.dwt is modifies and should be the file viewed when testing changes. It will be the homepage of your WordPress Blog.

screenshot.png
screenshot.png is the theme preview graphic which shows up where one selects different themes in the WordPress Dashboard. Change it in photoshop to reflect your theme, your client, or your business. It must be called screenshot.png and it must be a .png! 880px × 660px is a good size to make the screenshot.

style.css
style.css is file that lets the WordPress installation know that this directory and all the files in it are a theme. Do not confuse this file with stylez.css, which is in the css folder. You rename the theme in style.css to reflect your business or that of your client:

Theme Name: Your theme name
Theme URI: URL of your design company or your portfolio or something
Description: a short discription of your theme that will show up on the themes selection page under theme details
Author: You
Version: Whatever you want. If this is a second revision for a client, you can put verison 2.0, for example.

Tags: if you want to upload your theme to WordPress.org for others to use, these tags will help people who are searching for a theme like yours.