Creating a wordpress theme from scratch is time consuming and not a bug free. So I prefer using a starter theme, one of the top wordpress starter theme today is Underscores they offer an easy to customize, FREE and bundled with necessary function Starter theme.

To Get started, just go https://underscores.me/ click the Advanced Option and fillup the field – https://www.screencast.com/t/doYiN6K8zR

Once you are done to fill up the fields you can click the generate button and it will provide you a theme archive containing all of the necessary files and templates to start developing your theme.