read https://develop.kde.org/docs/plasma/theme/quickstart/
You can use existing themes for reference, just download the source and look at it. https://github.com/topics/kde-plasma-theme
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Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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read https://develop.kde.org/docs/plasma/theme/quickstart/
You can use existing themes for reference, just download the source and look at it. https://github.com/topics/kde-plasma-theme
Yep, start from there, I would also like to point out that in the newly released Plasma 6.6 you can save your current settings as a global theme, so you also have that starting point.
The easiest way to create a theme for KDE is probably with Kvantum:
https://github.com/tsujan/Kvantum/blob/master/Kvantum/doc/Theme-Making.pdf
Look at other themes, how they were done.