Need a little help in learning Volto theme process

I am currently trying the learn Volto via the Volto-handsOn Training . I am actually a bit confused seeing the theming setup statement 4.1

If someone can please help me understand 4.1 I shall be highly grateful .Its saying add ons src directory and some dir creations .Getting bit confused cause in src ,in addons there is a src dir which already has a theme dir . So now where should I create a new theme dir

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4.1. Set up theming for your addon

From that section:

Start by creating a directory called theme in your addons src directory. In there create the directories globals and extras . Next copy the theme.config file from the root projetcs /theme folder to your newly created one.

That said, when authoring a tutorial, it is a good practice to use either an ordered or unordered list for a list of steps, instead of one paragraph with all the steps. This makes it easier for the reader to follow along.

Thank you so much