According to the theory, as the Universe cooled after the Big Bang it eventually became possible for common subatomic particles as we know them (neutrons, protons and electrons) to exist. The most common particles created in the Big Bang which are still easily observable to us today were protons and electrons (in equal numbers). The protons would eventually form hydrogen atoms. Almost all the neutrons created in the Big Bang were absorbed into helium-4 in the first three minutes after the Big Bang, and this helium accounts for most of the helium in the universe today (see Big Bang nucleosynthesis).