There are many folks out there who would love to make their own WordPress theme, but it’s often hard to get started without a reliable template. Sure, you could grab the Toolbox theme, but it’s a bit out of date, so it wouldn’t be the best platform to get started on.
This brings us to the new _s starter theme from the Automattic Theme Team. _s is a complete starter theme, it’s free, open source, and ready to be used by you today. Unlike Toolbox, _s is not designed to just serve as a parent theme for a mere child theme, it is really designed to be used as a template for your next great theme, or as described a “1,000 hour head start.” _s will always be in flux, upgrading and adapting to the latest web technologies, so that you’ll always have the tools you need when you’re ready to start your next theme.
_s is packed with features, but some of the highlights include a generic framework for adding responsive CSS, a script for handling menus on smaller screens, and sample theme options that can be easily re-worked.