App_Theme come from ASP.NET Platform and one goal of mvc is get a clean html code
One of the things that ASP.NET MVC is missing is the ability to easily implement Themes. The older, more mature standard ASP.NET framework includes theme support via the App_Themes folder; however limited it can be, it’s still more than ASP.NET MVC currently has. Well, at least until I wrote this little custom ViewEngine and ControllerBase class to help out and allow us to very easily implement Themes within our ASP.NET MVC applications
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