Your WordPress Starter
Check out the blog post for an introduction.
Is simple, clean and tested. It's based off of my HTML-Prototype and encompasses my Best Practices. The main goal was to make the markup easier to read and potentially replace compared to Twenty Ten (which is also a great theme starting point).
The backbone of your theme! Besides loading the utility functions, theme helpers and any specified Custom Post Types, the
functions.php sets up all of the basic, and common theme options: post-thumbnails, feed links, custom backgrounds and headers and menus. It also specifies the attributes of excerpts, and contains the search form and comments markup (from twenty-ten).