This set of files represents the basic structure for a Wordpress Theme. It saves around an hour when starting a new theme. It contains very little markup.

• Basic header and footer
• Single, Page, Archive, Index files that contain WP loop
• Content-Page and Content-Single files for displaying page and post content
• Functions file that contains enqueues of style.css, jQuery and init.js files
• Style.css with the required WP comment
• 404 file
• Assets folder structure: css, js, img, libs
• Empty init.js file

Before you start your theme development pull or copy the files in your theme folder. Edit the style.css with your themes name, author info and change the screenshot.png with your unique one. Start putting in the markup and extending the functionality.