How to create a new TWIG theme

CMS > Code Editor > Add New Theme

Add Base Theme Twig to created Theme,

Theme Structure

theme.xml

<default>
   <reference name="head">
      <!-- remove and add to force as last stylesheet loaded -->
      <action method="removeItem"><type>skin_css</type><name>cavewire/primer/css/primer.css</name></action>
      <action method="removeItem"><type>skin_js</type><name>cavewire/primer/js/libs/jquery-1.11.2.min.js</name></action>
      <action method="addCss"><stylesheet>cavewire/primer/css/primer.css</stylesheet></action>
      <action method="addItem"><type>skin_js</type><name>cavewire/primer/js/libs/jquery-1.11.2.min.js</name><group>mage</group></action>

      <!-- New theme files -->
      <action method="addCss"><stylesheet>frontend/skin/css/styles.css</stylesheet><group>theme</group></action>
      <action method="addItem"><type>skin_js</type><name>frontend/skin/js/theme.js</name><group>theme</group></action>
      <action method="addItem"><type>skin_js</type><name>frontend/skin/js/stickyfloat.js</name><group>theme</group></action>
   </reference>
</default>