i was trying to implement SharePoint 2010 theme & feel that the atricle which i was reading having different feature than i have. i investiagted and found the solution. here i am going to share the solution how to activate “Master Pages” option under “Look and feel section”.
1. My SharePoint 2010 Site Setting looks like
2. To activate the master pages under “Look and feel” section we have activate two features:
a. SharePoint Server Publishing Infrastructure (under Site collection features)
b. SharePoint Server Publishing (under Manage Site Feature)
3. After activate two features “Site Settings” page changes. Now compare new screen with old one.