In classical MVC architecture view files are html code with output of the logic in templates via php or any template engine, for example, Smarty (in Prestashop, Oxid) or Twig, Dwoo, Calypso, etc. Working with Magento, you may fall into delusion that everything is extremely complicated, but this complexity allows you to maintain flexibility and modularity.
In Magento there are three components of the template system. As we discussed in a previous article, there are php classes that are stored in modules folder called Block. They load the data from database and transfer it to the PHP/HTML templates in your theme (.phtml files). There are also XML layout configuration files that act as application guides on how to build a page, what to build it with and the behavior of each building block.
Identifying ad explaining the main Magento design areas (adminhtml and frontend)
All frontend files are stored in three main Magento design areas.