Represents a collection of graphics and cascading style sheets that can modify how a Web site looks.
Real World Example
A business group wants to create a common high-level graphical look and feel for a set of Web sites. They hire a graphics designer to create a new theme that can be installed on Windows SharePoint Services 3.0 or Microsoft Office SharePoint Server 2007, and then applied to any Web site to provide the intended graphical scheme.
Themes in SharePoint Products and Technologies are installed on the front-end Web server file system and can be referenced by any Web site in the SharePoint environment. If a Web site refers to a theme that is not available, it should render as if no theme was applied.
After a theme is installed, execute an IISReset command to make the theme available.