Create a theme for ElevatedX

/cms_admin/phptemplate/penthouse_magazine/
│
├── header.tpl                       # Global header + navigation
├── footer.tpl                       # Global footer + scripts
├── index.tpl                        # Home page
├── collections.tpl                  # Collections hub page
├── penthouse.tpl                    # Penthouse collection detail
├── lettler.tpl                      # Lettler collection detail
├── variations.tpl                   # Variations collection detail
├── pet.tpl                          # Pet collection detail
├── issue.tpl                        # Issue hub page
├── trending.tpl                     # Trending issues
├── premium.tpl                      # Premium variations issues
├── archive.tpl                      # Magazine archive
├── gallery.tpl                      # Individual magazine/issue details
├── search.tpl                       # Search page
├── signup.tpl                       # SignUp/Subscribe page
├── blog.tpl                         # Blog main page
├── category.tpl                     # Blog category page
├── single.tpl                       # Single blog article
├── contact.tpl                      # Contact page
├── billing.tpl                      # Billing support
├── help.tpl                         # Help Center
├── licensing.tpl                    # Licensing page
├── terms.tpl                        # Terms of use + 18 U.S.C. 2257
├── privacy.tpl                      # Privacy Policy
├── login.tpl                        # Login page
├── forgot.tpl                       # Lost password
├── flipbook_preview.tpl             # Magazine viewer (preview)
├── flipbook_full.tpl                # Magazine viewer (full access)
│
├── template_sections/               # Reusable sub-templates
│   ├── hero_home.tpl                # Home Hero
│   ├── hero_collection.tpl          # Collection Hero
│   ├── hero_issue.tpl               # issue Hero
│   ├── brand_story.tpl              # 4 reusable content blocks
│   └── final_cta.tpl                # Footer CTAs
│   └── final_cta_nl.tpl             # Footer Blog CTAs NL
│   └── breadcrumb.tpl               # Navigation breadcrumb
│   └── paginations.tpl              # Paginations
│   └── grid_magazines.tpl           # Grid magazines
│   └── collection_library.tpl       # Footer collection magazines
│
├── src/                             # Development files
│   │
│   ├── css/
│   │   ├── bootstrap.min.css
│   │   ├── theme.css
│   │   └── ...
│   │
│   ├── js/
│   │   ├── main.js
│   │   ├── hero.js
│   │   ├── gallery.js
│   │   ├── search.js
│   │   └── ...
│   │
│   └── images/
│       ├── logo-penthouse.png
│       └── ...
│
├── dist/                            # Bundled files
│   ├── theme.bundle.css
│   └── theme.bundle.js
│
├── libs/                            # External libraries
│   ├── real3d-flipbook/
│   │   └── real3dflipbook.min.js
│   ├── swiper/
│   │   └── swiper.min.js
│   └── bootstrap/
│       └── bootstrap.min.js
│
├── globals/                         # ElevatedX global templates
│   ├── globals.tpl
│   ├── social_headers.tpl
│   └── splash.tpl
│
├── package.json
├── vite.config.js
├── .gitignore
├── README.md
└── settings.xml

Categories
├── Collections → /collections/
│   ├── Penthouse → /collections/penthouse/
│   │   └── Bryona Ashly → /collections/penthouse/bryona-ashly/
│   ├── Lettler → /collections/lettler/
│   │   └── Bryona Ashly → /collections/lettler/bryona-ashly/
│   ├── Variations → /collections/variations/
│   │   └── Bryona Ashly → /collections/variations/bryona-ashly/
│   └── Pet → /collections/pet/
│       └── June 2023 → /collections/pet/june-2023/
├── Issue → /issue/
│   ├── Trending → /issue/trending/
│   │   └── Bryona Ashly → /issue/trending/bryona-ashly/
│   ├── Premium Variations → /issue/premium-variations/
│   │   └── Bryona Ashly → /issue/premium-variations/bryona-ashly/
│   └── Magazine Archive → /issue/archive/
│       └── December 2023 → /issue/archive/december-2023/
└── Blog → /blog/
    ├── Interviews → /blog/interviews/
    ├── Industry Updates → /blog/industry-updates/
    └── Behind the Scenes → /blog/behind-the-scenes/
        └── the Lens → /blog/behind-the-scenes/the-lens/