baked

If you want to keep it simple, head over to https://underscores.me and generate your _s based theme from there. You just input the name of the theme you want to create, click the "Generate" button, and you get your ready-to-awesomize starter theme. If you want to set things up manually, download _s from GitHub. The first thing you want to do is copy the _s directory and change the name to something else (like, say, megatherium-is-awesome), and then you’ll need to do a five-step find and replace on the name in all the templates. Then, update the stylesheet header in style.css, the links in footer.php with your own information and rename _s.pot from languages folder to use the theme’s slug. Next, update or delete this readme. Now you’re ready to go! The next step is easy to say, but harder to do: make an awesome WordPress theme. :).
Search for '_s' (inside single quotations) to capture the text domain.
Search for s to capture all the function names.
Search for Text Domain: _s in style.css.
Search for <code> _s</code> (with a space before it) to capture DocBlocks.
Search for _s- to capture prefixed handles.
Search for: '_s' and replace with: 'megatherium-is-awesome'
Search for: s and replace with: megatherium_is_awesome_
Search for: Text Domain: _s and replace with: Text Domain: megatherium-is-awesome in style.css.
Search for: <code> _s</code> and replace with: <code> Megatherium_is_Awesome</code>
Search for: _s- and replace with: megatherium-is-awesome-