1.) First create theme.xml as per given below
app\design\frontend\ThemeName\ThemeName\theme.xml
2.) Then create registration.php file as per given below
app\design\frontend\ThemeName\ThemeName\registration.php
\Magento\Framework\Component\ComponentRegistrar::register(
\Magento\Framework\Component\ComponentRegistrar::THEME,
'frontend/ThemeName/ThemeName',
__DIR__
);
3.)Then configure it from backend content -> design -> configuration.
4.)After then click on the edit link in the given grid view.
5.) Then in the applied theme drop down list select your theme and save it and then flush the cache.