What are “look”, “feel”, “desktop”, etc. files?
In versions that do not use a .steprc, the various elements of the desktop have been separated out, in order that they can each be customized independently. Look files and feel files allow you to customize the desktop in almost an infinite number of ways. Note that any functional changes you make in a look file (like adjusting the number of buttons that appear on a window titlebar) may need to be reflected in a corresponding feel file: the “feel” handles how you interact with windows, while the “look” controls their appearance. This is handy if you want your windows always to respond in more or less the same way, but want them to look differently depending on the task you’re performing, the machine you’re on, or whatever.