This is a theme that should be used as a foundation to create new themes and give you a head start on styling hopefully saving you a good chunk of time. The idea is not new and was inspired by the WordPress _s theme by Automattic.
The base of the theme is very similar to the default by Visual Idiot. (Because that's what I started with)
I coded the styles using SASS and they are full of some mixins that should save you a bit of time. I'm still in the process of tweaking these. Several of the choices are borrowed from html5 Boilerplate and are cited in the SASS files.