Lets's suppose I have downloaded the theme "footheme" to my sites/all/themes directory, and need only simples CSS changes and a few tweaks on the page.tpl.php template file. Now I have two options:
- Create a new theme under sites/mysite.example.com/themes/mytheme and use "base theme = footheme" in mytheme.info file. Next I'd create/copy the style.css and page.tpl.php from footheme and make my adjustments.
- Copy the entire "footheme" directory to sites/mysite.example.com/themes/mytheme, effectively rename the "footheme" to "mytheme" (e.g. rename .info file, change function names in template.php etc.) and only then make my adjustments in style.css and page.tpl.php.
I suppose that there's no noticeable perfomance difference in using either alternative on light traffic sites.
But my question in: for a high traffic site, is there any difference in using option 1 or 2 above regarding performance (DB load, CPU processing etc.)?
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