Dark theme for Ubuntu

For Arduino IDE 2.x, you install themes under a folder you create at the following path on your hard drive:

C:\Users\<username>\.arduinoIDE\plugins

However, that is only for additional themes you install. It appears you are using the built-in "Dark High Contrast" theme in Arduino IDE 2.x. The source of that theme is here:

A community member shared information on the Arduino IDE 2.x theme system here: