Folder Structure

First, create and register your theme, like you would normally do in Mageto 2. Following an example of a directory structure:

app/design/frontend/Wamoco/theme-amado/
  - Wamoco_TwigTheme/
    - layout/
    - templates/
    - web/
      - css/
      - fonts/
      - img/
      - js/
      - templates/
      requirejs-config.js
    composer.json
    config.xml
    registration.php
    theme.xml

Note the Module directory Wamoco_TwigTheme and a separate config file config.xml which is described in detail in the following section. Twig templates will be placed under Wamoco_TwigTheme/web/templates. Any other assets which should be accessible in the frontend should also be placed under web. The remaining folders like layout, templates and requirejs-config behave like they normally do in a Magento 2 installation.