Walt Disney Imagineering Research & Development, Inc.—commonly referred to as Walt Disney Imagineering, Imagineering, or WDI—is the research and development arm of the Walt Disney Company, responsible for the creation, design, and construction of Disney theme parks and attractions worldwide. The company also operates Disney Live Entertainment and the Muppets Studio and manages Disney's properties, from Walt Disney Studios in Burbank to New Amsterdam Theatre and Times Square Studios Ltd. in New York City.