Sandbox Â· plaintxt.org
The Sandbox is a theme for themers. It has the ability to be easily skinned, so beginners will feel comfortable styling it since they only need to know CSS. More experienced themers will drool at the rich semantic markup and profusion of classes, dynamically generated by a few functions.
This looks like a good basic theme or style to start from when building your own design. Andy Skelton and Scott Allan Wallick come together to create this theme.