I really don't know if it has a theme but cutesy/flowery town is a way I'd describe mines. For yours though, what themes would you like to try? Three to five selections would be nice! You can just do elimination when you visualize each theme you want and keep the one you really like!
I never really gave my towns a theme over the years, that's something I'd be more likely to do if I had extra cartridges and only so that they could become visiting hotspots for online! But if you want to theme your main town, I would say go for something that matches your overall favourite aesthetic, favourite colours or you could even browse the villagers list and see if there are any that stand out to you as particularly themed, so you could choose a theme based on which villagers you wanted to have in the town.
I don't think there's any particular pressure to theme your town. I think just nicely decorated and landscaped towns are just as lovely. <3
Mine is sort of natural, forest-y, and modern, with warm colors.
As smoniikkims said, you don't really need to have a theme for your town for it to be nice or "complete". You could use themes for certain areas, like a little Japanese corner, for instance, but otherwise, just go with what looks nice.
I always liked spooky town themes. There is not too much offered to make them so, tho! Except maybe the left over trees without leaves from the perfect fruit trees. I have all flowers you could have and also tried to keep it quite woodsy and cosy.
There's no need for your town to have a theme.
Sometimes normal and natural towns are just very cute and beautiful ! That's the vibe I'm trying to go for.