Theism: belief in a higher power; Atheism: disbelief and rejection of the idea of a higher power. For millennia these two philosophies have conflicted with one another within the minds of humanity. However, with today possessing a near hostile arrangement of society that places atheism and theism as polarized enemies seeking to destroy one another; we should take a moment to acknowledge the nature of these two philosophies are based on an equal perception of reality that fundamentally is illusory.
This illusion can be extrapolated into the numerous sub-definitions of the two terms via everyone's personal interpretation of God, or the conception of atheism which voids the role of intelligence and Mind in relationship to the workings of the physical world. It is possible to define God given everyone's individual interpretation, and therefore proof of what cannot be defined is an impossibility. Equally, proving that there is no intelligence behind the fundamentals of the universe contradicts our own intelligence and consciousness; failing to allow atheist perspective of disproving the existence of deity. Both sides, due to this illusion, also make rather unsubstantiated assumptions, such as the theist assumption that the concept of a perfect being is the entity that established our universe in any intelligent design theory. It is completely unsubstantiated that universal creation is restricted to such a specifically impossible creature. It is perfectly plausible and conceivable that an intelligent species similar to humanity could have evolved to a technological prowess that they are technologically capable of creating an entire universe.
We already see this in our virtual reality and computing technologies and gaming systems. Creatures that exist within the other dimensions cited in String theory and M theory are no different then the alien technological civilizations that could exist within our universe, which therefore is not different than our own technological capability. Our own intelligence creates a paradoxical ontological design in which theoretically we could be our own creators; if one considers technological harnessing of extra-universal travel beyond the boundaries of space-time could theoretically allow time travel, and thus a paradox of creation for life on earth. One that does not require any deity to have caused life; nor is it the intelligence-less of the atheist perspective. This can also be seen in our eventual progression into space and the terraforming/custom designing of ecosystems on other planets can similarly act as "creation events" of future species of intelligence. Therefore the argument of intelligent beings deliberately creating the universe in some form of divine providence is rejectable. As is the contradictory perspective of the universe being a lifeless mechanism that atheism tends to embrace; due to the unverified assumption that higher dimensions do not contain creatures of technological advancements previously mentioned.
One could make the argument that God is definable as a collective unconscious Mind that exists within every living creature; while simultaneously also defined as the universe in its entirety, which does not require any form of theistic deity. One can think of this as a decentralized system that acts like plant and fungi networks, creating an ontological feedback loop that forms a centralized entity. The network of consciousness weaves its way through the living creatures of creation, resulting in the development of sentience and intelligence that can allow for the spreading of life, and the continuation and evolution of this network. Thus, if the argument is for "Burden of Proof", the previously mentioned theory of defining "God" as a collective unconscious/the universe legitimately can provide the proof to verify; and therefore, the burden of proof of this is proving that life and existence in and of itself is NOT "God", would be the task of theist and atheist.