Understand Hugo Skins and Themes
masterIn Hugo, a 'skin' refers to the files responsible for the site's appearance (CSS, JavaScript, and HTML transformation rules). You can implement skins in two ways:
layouts/directory: The simplest method. Hugo automatically looks here first, so no additional configuration is required. However, skins inlayouts/cannot be easily customized by end-users without modifying the core templates.themes/directory: A skin placed in a sub-directory ofthemes/is considered a 'theme'. This allows for easier customization by others. If you use this method, you must specify the theme in your site's configuration file so Hugo knows where to search.
Use the layouts/ directory for site-specific overrides and the themes/ directory for reusable, distributable designs.