The Theory Relaxed Casual Bermuda Shorts feature a laid-back, slightly A-line silhouette with a longer length and utilitarian topstitching for a modern finish. The Theory Relaxed Casual Bermuda Shorts feature a laid-back, slightly A-line silhouette with a longer length and utilitarian topstitching for a modern finish. Established in 1997, New York-based Theory creates cool, expertly tailored clothing from the finest materials designed to inspire how you feel, work, and live.