Which is the best theme off which to start building a new theme?

[dobomode]

Hello all,

I was wondering if there exists a really minimal theme (no css, no images, etc.) off which I could start building my own theme. I think this would be much easier than trying to degrade the default theme into something that can be later upgraded into a new theme.

Thank you!

Dobo

[1MileCrash]

definately the default theme, err....i mean, a copy of the default theme.