This theme provides a neutral theme grey for Blender. This option is useful because of optical phenomena such as the checker shadow illusion. By relying mostly on midgrey for every aspect of the interface, it tries to minimize the contrast between the viewport content and the surrounding interface.
Tip: when checking your render with this theme, enable the passepartout in the camera options and set its opacity to 1.0 to reduce the influence of the surrounding context.
The theme is originally based on Neutral - Theme for Blender 2.8 by TheRedWaxPolice.
Very useful while working with color and light.
Very nice. Can recommend playing with Text Styles to differentiate panel headings etc.