As you saw in Chapter 1, Introduction to Magento and Magento Themes, a Magento theme can encompass very few files or a large number of files.

Firstly, create the new directories in your Magento installation to contain your new theme's files:

Once you have created these directories, you can create a file called styles.css in the skin/frontend/default/m18/css directory. To be able to test that your new skin is enabled, add the following to your styles.css file:

body {
background: red;
}