I'm creating a theme and I want to add internationalization. I have the theme itself set up with the appropriate functions and and textdomain. What I'm curious about is the creation of .pot, .po and .mo files. Most of the tutorials I read involve creating all 3 but twentythirteen/twelve/eleven only include a POT file in the languages directory.
Am I supposed to only create the .pot or am I supposed to make the .po and .mo as well? (note: this theme will not be for myself but one that I will be distributing).