How to create a copy of the Foundation theme?

To expand on that a little more, “Foundation” isn’t technically a theme, it’s all the default styles Discourse comes with. Every Discourse theme is built on top of Foundation as a base.

If you’re looking to add content to Discourse, you want to look for plugin outlets rather than any sort of template edit/override… there’s more guidance here Using Plugin Outlet Connectors from a Theme or Plugin