Have you checked out the Toolbox theme? Up until recently it was the starter theme we used to build free and premium themes on WordPress.com. Toolbox was (and is!) a great theme, but it could be better. Unfortunately, we wound up in a situation with Toolbox where we wanted to make some more drastic improvements to it as a starter theme but got a little stuck. We had people using it as a Parent Theme and that meant that the simplest id or class change could become a problem. Simply changing an id of
#masthead in the template is enough to break most CSS.
And there were other more beneficial but potentially more disruptive changes we thought would be great to add to it. Changes like better starter styles, including a generic framework for adding your own responsive CSS; a script for elegantly handling menus on small screens; and easy-to-rework sample theme options. And whole lot more. The sort of things we found ourselves adding to 80% of the themes we were building. You know, the sort of things that you really need in a starter theme.
So, we forked Toolbox — don’t worry it’s still being updated — and made a better, faster, stronger, starter theme. A developer-only theme that gives us the freedom — us being the WordPress.com Theme Team — to iterate with abandon on the idea of WordPress starter themes. Since that theme underscores the new themes we build we call it the Underscores Theme, or
_s for short.
And it’s pretty darn awesome.