The following are recommendations for documentation:

  • A readme.txt file can be included.
  • For changes it’s great to have a changelog.txt file also.
  • Keep a changelog wherever it is.
  • Anything you add to the theme that WordPress doesn’t do such as template files, should be documented.
  • Think of all types of users and make sure they can use the theme.
  • Anything your theme does specially should also be documented.
  • Clearly reference any special modifications in comments within the template and stylesheet files.
  • Add comments to modifications, template sections, and CSS styles, especially those which cross template files.
  • It’s also good practice to let someone know where they can get help for the theme.