This document is a tutorial on upgrading a Plone 3 theme to Plone 4, highlighting the significant changes such as new theme structures, modified template variables, and viewlet management shifts. It provides guidance on maintaining compatibility with Plone 3 while implementing new features in Plone 4, including CSS updates and handling of the TinyMCE editor. Key considerations include reviewing custom templates, updating interface dependencies, and adjusting to new viewlet placements and styling needs.