how to create a theme folder in wordpress code example

Example 1: how to make a child theme in wordpress

add_action( 'wp_enqueue_scripts', 'enqueue_parent_styles' );

function enqueue_parent_styles() {
   wp_enqueue_style( 'parent-style', get_template_directory_uri().'/style.css' );
}

Example 2: create child theme wordpress

/*
 Theme Name:   Twenty Fifteen Child
 Theme URI:    http://example.com/twenty-fifteen-child/
 Description:  Twenty Fifteen Child Theme
 Author:       John Doe
 Author URI:   http://example.com
 Template:     twentyfifteen
 Version:      1.0.0
 License:      GNU General Public License v2 or later
 License URI:  http://www.gnu.org/licenses/gpl-2.0.html
 Tags:         light, dark, two-columns, right-sidebar, responsive-layout, accessibility-ready
 Text Domain:  twentyfifteenchild
*/