Help me in creating a custom theme in Magento 2

[Gwyn_michelle]

I have an online store and I need to customize a few things on my website. Recently I found out that we can create customized themes on Magento 2. I think that will be best for my website, however I feel like I've hit a bit of a roadblock. I have created directories, declared and registered the theme. Now, what is next?

[Rakesh Jesadiya]

Please share your code for creating custom theme, Which directory and which file are created for this.

Thanks.