I hope it’s up-to-date ! ![]()
I think what you want can be achieved from your admin panel:
To create a new empty theme:
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Customize → Themes → Themes tab → Install
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Create New → Choose a name and let the default type “Theme” → Create
And if you’re just talking about the color palette:
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Customize → Colors → New → Choose Light as base palette
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Change the name to something meaningful
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Select your theme and assign it this new palette.
Beware of conflict of any kind (layout, colors…) if you have custom CSS or components in your current theme.