Our newest theme works either as a stand-alone or a framework and is HEAVILY based on the new WordPress default theme Twenty Ten by the WordPress Team. I’m using it as a great base for the child themes The Cloisters will be implementing.
This theme is two-columns, fixed-width, custom-header, custom-background, threaded-comments, sticky-post, microformats. Featuring a Full-Width No Sidebars page template. There is an options page for setting the background color and header image. It comes with 9 custom header images (all photos were taken by me!) to choose from or you can upload your own and the footer has 4 widgetized sections for more content. Tested in Firefox, Opera, Safari, IE6, IE7 and IE8. It is HTML 5 Transitional and CSS 2.1 valid out of the box.
It’s currently only compatible with WordPress 3.0.