Component layout overrides allow you to customize small portions of a ui/Theme Builder Component design.

Joomla makes creating overrides very easy. To do this, go to "Extensions & Templates"->"uithemebuilder Details and Files"->"Templates".

Under the tab "Create Overrides" you can see which parts of Joomla can be overwritten. Now you can find under "Layouts"->"com_uithemebuilderpro" all ui/Theme-Builder components which can be overwritten.
For Example: "accordion". Click "accordion".

The overrides are created under “/templates/uithemebuilder/html/layouts/com_uithemebuilderpro/accordion”.