In magento 2, all the file structure is changed compare to older version. So let’s start to create new theme in magento 2
Create Theme Directory
- Go to the magento Directory
 - Create the directory <vendor> in the path app/design/frontend. <Vender> Should be the interface or package name for theme.
 - Create the theme folder on the <vender> folder. So Path is app/design/frontend/<vendor>/<theme>
 
To create the theme in magento 2 theme.xml and composor.json files are most important. This two files are located in our theme folder.
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						<theme xmlns:xsi = "http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation = "../../../../../lib/internal/Magento/Framework/Config/etc/theme.xsd"> <title>Magento theme</title> <parent>Magento/blank</parent> <!--the parent theme, in case your theme inherits from an existing theme --> <media> <preview_image>media/preview.jpg</preview_image> </media> </theme>  | 
					
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						{     "name": "magento/theme-frontend-<themename>",      "description": "N/A",      "require": {         "php": "~5.5.0|~5.6.0",          "magento/theme-frontend-blank": "0.42.0-beta1",          "magento/framework": "0.74.0-beta11",          "magento/magento-composer-installer": "*"         },      "type": "magento2-theme",      "version": "0.74.0-beta11",      "license": [                 "OSL-3.0",                  "AFL-3.0"                 ],      "extra": {             "map": [                         [                         "*",                          "Magento/<theme folder name>"                         ]                     ]                    }    }  | 
					
After add this file. We can see the theme in backend admin side. Content >> Theme
Now theme is created and displayed at admin side store >> Configuration >> General >> Design to change the theme.
Enjoy the Magento 2 new theme 🙂