  We have observed with STM moir\'e patterns corresponding to the rotation of
one graphene layer on HOPG surface. The moir\'e patterns were characterized by
rotation angle and extension in the plane. Additionally, by identifying border
domains and defects we can discriminate between moir\'e patterns due to
rotation on the surface or subsurface layer. For a better understanding of
moir\'e patterns formation we have studied by first principles an array of
three graphene layers where the top or the middle layer appears rotated around
the stacking axis. We compare the experimental and theoretical results and we
show the strong influence of rotations both in surface and subsurface layers
for moir\'e patterns formation in corresponding STM images.
