Anatomy of a Shopify Theme Very helpfull

Shopify themes all have a simple directory structure. It consists of an assets, layout, and templates folder. Let’s look at what goes where:

you can assets folder: In the assets folder you store all of the files that you want to use with your theme. This includes all stylesheets, scripts, images, audio files, etc. that you will be using. In your templates you can access these files with the asset_url Filter.

{ “logo.gif” | asset_url | img_tag: “Main Logo” }} #=> Main Logo

layout folder: This folder should contain just one file called theme.liquid. The theme.liquid holds the global elements for your Shopify theme. This code will be wrapped around all of the other templates in your shop. Here is an example of a very basic theme.liquid:
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{{ ‘layout.css’ | asset_url | stylesheet_tag }}
{{ content_for_header }}

{{ content_for_layout }}