[wp-hackers] Anatomy of a WordPress Theme

[Ryan Boren]

In an attempt to address the many questions, I wrote a short article
describing the components of a WordPress 1.3 theme.  If someone wants to
shape this into something suitable for codex, have your way with it.
It's released under an "I don't care what you do with it as long as you
don't involve me" license, also known as public domain.

http://boren.nu/archives/2004/11/10/anatomy-of-a-wordpress-theme/

Ryan