diff --git a/features/makepot.feature b/features/makepot.feature
index 9ff975a..6039374 100644
--- a/features/makepot.feature
+++ b/features/makepot.feature
@@ -3651,6 +3651,35 @@ Feature: Generate a POT file of a WordPress project
       msgid "Black"
       """
 
+  Scenario: Skips theme.json file if excluding it
+    Given an empty foo-theme directory
+    And a foo-theme/theme.json file:
+      """
+      {
+        "version": "1",
+        "settings": {
+          "color": {
+            "palette": [
+              { "slug": "black", "color": "#000000", "name": "Black" }
+            ]
+          }
+        }
+      }
+      """
+
+    When I try `wp i18n make-pot foo-theme --exclude=theme.json`
+    Then STDOUT should be:
+      """
+      Success: POT file successfully generated.
+      """
+    And the foo-theme/foo-theme.pot file should exist
+    But the foo-theme/foo-theme.pot file should not contain:
+      """
+      msgctxt "Color name"
+      msgid "Black"
+      """
+
+
   Scenario: Extract strings from the top-level section of theme.json files
     Given an empty foo-theme directory
     And a foo-theme/theme.json file:
@@ -3972,3 +4001,71 @@ Feature: Generate a POT file of a WordPress project
       """
       msgid "foo-plugin/longertests/foo-plugin.php"
       """
+
+  Scenario: Extract strings from theme.json files in any level
+    Given an empty foo-project directory
+    And a foo-project/theme.json file:
+      """
+      {
+        "version": "1",
+        "title": "My style variation",
+        "description": "My style variation description"
+      }
+      """
+
+    And a foo-project/nested/theme.json file:
+      """
+      {
+        "version": "1",
+        "title": "Nested style variation",
+        "description": "Nested style variation description"
+      }
+      """
+
+    And a foo-project/nested/notatheme.json file:
+      """
+      {
+        "version": "1",
+        "title": "Not extracted style variation",
+        "description": "Not extracted style variation description"
+      }
+      """
+
+    When I try `wp i18n make-pot foo-project`
+    Then STDOUT should be:
+      """
+      Success: POT file successfully generated.
+      """
+    And the foo-project/foo-project.pot file should exist
+    And the foo-project/foo-project.pot file should contain:
+      """
+      #: theme.json
+      msgctxt "Style variation name"
+      msgid "My style variation"
+      """
+    And the foo-project/foo-project.pot file should contain:
+      """
+      #: theme.json
+      msgctxt "Style variation description"
+      msgid "My style variation description"
+      """
+    And the foo-project/foo-project.pot file should contain:
+      """
+      #: nested/theme.json
+      msgctxt "Style variation name"
+      msgid "Nested style variation"
+      """
+    And the foo-project/foo-project.pot file should contain:
+      """
+      #: nested/theme.json
+      msgctxt "Style variation description"
+      msgid "Nested style variation description"
+      """
+    And the foo-project/foo-project.pot file should not contain:
+      """
+      msgid "Not extract style variation"
+      """
+    And the foo-project/foo-project.pot file should not contain:
+      """
+      msgid "Not extracted style variation description"
+      """
diff --git a/src/MakePotCommand.php b/src/MakePotCommand.php
index f3e84de..6575010 100644
--- a/src/MakePotCommand.php
+++ b/src/MakePotCommand.php
@@ -693,7 +693,7 @@ protected function extract_strings() {
 					[
 						'schema'            => JsonSchemaExtractor::BLOCK_JSON_SOURCE,
 						'schemaFallback'    => JsonSchemaExtractor::BLOCK_JSON_FALLBACK,
-						// Only look for block.json files, nothing else.
+						// Only look for block.json files in any folder, nothing else.
 						'restrictFileNames' => [ 'block.json' ],
 						'include'           => $this->include,
 						'exclude'           => $this->exclude,
@@ -704,18 +704,18 @@ protected function extract_strings() {
 			}
 
 			if ( ! $this->skip_theme_json ) {
-				// This will look for the top-level theme.json file, as well as
-				// any JSON file within the top-level styles/ directory.
-				ThemeJsonExtractor::fromDirectory(
+				JsonSchemaExtractor::fromDirectory(
 					$this->source,
 					$translations,
 					[
-						'schema'         => JsonSchemaExtractor::THEME_JSON_SOURCE,
-						'schemaFallback' => JsonSchemaExtractor::THEME_JSON_FALLBACK,
-						'include'        => $this->include,
-						'exclude'        => $this->exclude,
-						'extensions'     => [ 'json' ],
-						'addReferences'  => $this->location,
+						// Only look for theme.json files in any folder, nothing else.
+						'restrictFileNames' => [ 'theme.json' ],
+						'schema'            => JsonSchemaExtractor::THEME_JSON_SOURCE,
+						'schemaFallback'    => JsonSchemaExtractor::THEME_JSON_FALLBACK,
+						'include'           => $this->include,
+						'exclude'           => $this->exclude,
+						'extensions'        => [ 'json' ],
+						'addReferences'     => $this->location,
 					]
 				);
 			}
diff --git a/src/ThemeJsonExtractor.php b/src/ThemeJsonExtractor.php
deleted file mode 100644
index c8981aa..0000000
--- a/src/ThemeJsonExtractor.php
+++ /dev/null
@@ -1,29 +0,0 @@
-<?php
-
-namespace WP_CLI\I18n;
-
-use Gettext\Extractors\Extractor;
-use Gettext\Extractors\ExtractorInterface;
-use Gettext\Translations;
-use WP_CLI;
-use WP_CLI\Utils;
-
-final class ThemeJsonExtractor extends JsonSchemaExtractor {
-
-	/**
-	 * @inheritdoc
-	 */
-	public static function fromString( $text, Translations $translations, array $options = [] ) {
-		$file = $options['file'];
-
-		// Only support top-level theme.json file or any JSON file within a top-level styles/ folder.
-		if (
-			'theme.json' !== $file &&
-			0 !== strpos( $file, 'styles/' )
-		) {
-			return;
-		}
-
-		parent::fromString( $text, $translations, $options );
-	}
-}