Theming - Structure

When creating themes, you must understand the structure for your theme.  All themes reside in the sites/all/themes/ 

Your theme will reside in a folder within the themes folder, sites/all/themes/YOURTHEME.  Within your theme directory, you will place all your css, js, images, and drupal dependent files like the .info , and template pages.

Themes can not start with a number.  You can not name your theme:  55nuns or 343GaryColemans.  It must start with a alphabetic character!