Beginning

beginning theme has to be considered as a blank canvas for Drupal theme developers.

Features :

• 960 px centered fixed width layout (supporting screen resolutions of
  1024 pixels and up)
• Multi-column support (0, 1 or 2 sidebars / auto resizing)
• Source-ordered, using negative margin (the content comes before the
  left and right sidebars in the XHTML source for increased accessibility
  and SEO)
• 10 regions
• Supported features : logo, favicon, name, slogan, mission, comment_user_picture, primary_links, secondary_links, search_box
• W3C standards-compliant : it validates XHTML 1.0 Strict / CSS 2.1
• Cross-browser compatible : works in Firefox, IE 6, IE 7, Opera, Netscape navigator, Safari.

Download this theme on the drupal.org project page.