I am about to create my first ever WordPress theme, based on the excellent tips provided in this answer.
Initially, all I want to do is to modify the CSS only, changing nothing in the .php or other files.
A straightforward approach is to simply ZIP the entire directory structure of wp-content/themes/twentyeleven, rename it, modify the CSS files only, then upload the entire thing as a new theme.
It should work, but it looks to me as very wasteful, since I am essentially duplicating all theme files for a handful of .css files.
Is there a better way to create a theme that is based on an existing theme (e.g. twentyeleven)?