New Theme: Part 3; Building the Framework.

My first step is to remove the style.css content leaving the theme registration.

/*
Theme Name: mrtwebdesign
Theme URI: http://underscores.me/
Author: Matthew Taylor
Author URI: http://mrtwebdesign.com
Description: My own theme.. for me.
Version: 1.0
License: GNU General Public License
License URI: license.txt
Tags:

This theme, like WordPress, is licensed under the GPL.
Use it to make something cool, have fun, and share what you've learned with others.

 mrtwebdesign is based on Underscores http://underscores.me/, (C) 2012-2013 Automattic, Inc.
*/

Not very exciting. But I’ll be using this file for CSS overrides if needed. I’ll generally just try to customize the Foundation files in place.