---@param theme Theme
---@param palette Palette
return function(theme, palette)
    return {
        NeoTreeDirectoryIcon = { link = "Directory" },
        NeoTreeRootName = theme.files.root,
        NeoTreeFileName = theme.files.file,
        NeoTreeFileIcon = { link = "NeoTreeFileName" },
        NeoTreeIndentMarker = theme.inactive,

        NeoTreeGitAdded = theme.diff.normal.add,
        NeoTreeGitConflict = theme.diff.normal.merge,
        NeoTreeGitDeleted = theme.diff.normal.del,
        NeoTreeGitIgnored = theme.inactive,
        NeoTreeGitModified = theme.diff.normal.orange,
        NeoTreeGitRenamed = { link = "NeoTreeGitModified" },
        NeoTreeGitStaged = theme.diff.normal.staged,
        NeoTreeGitUntracked = theme.diff.normal.text,
        NeoTreeGitUnstaged = { link = "NeoTreeFileName" },

        NeoTreeCursorLine = theme.selection,
        NeoTreeFloatBorder = theme.popup.border,
        NeoTreeFloatTitle = theme.popup.title,

        NeoTreeSymbolicLinkTarget = { fg = palette.aqua },
        NeoTreeTabActive = vim.tbl_extend("error", theme.statusbar.active, { bold = true }),
        NeoTreeTabInactive = theme.winbar.inactive,
        NeoTreeTitleBar = theme.popup.title2,
    }
end