Why use a Wordpress theme when you can do all the work yourself from scratch? A Bash script to create empty files for all the reserved files for a standard theme, with a comment about what that file does.

gistfile1.txt

echo -e "/*\nTheme Name: Custom Theme\nTheme URI: http://codex.wordpress.org/Theme_Development\nDescription: This is a custom theme\nAuthor: Nate Flink\nAuthor URI: http://nateflink.com/\nVersion: 1.0\nTags: custom, theme, awesome\n\nLicense:\nLicense URI:\n\nGeneral comments (optional).\n\nThe main stylesheet. This must be included with your Theme, and it must contain the information header for your Theme.*/" > style.css ;\
echo -e "/*The rtl stylesheet. This will be included automatically if the website's text direction is right-to-left. This can be generated using the the RTLer plugin.*/" > rtl.css ;\
echo -e " <?php /*The main template. If your Theme provides its own templates, index.php must be present. */ ?>" > index.php ;\
echo -e " <?php /*The comments template. */ ?>" > comments.php ;\
echo -e " <?php /*The front page template, it is only used if you use a static front page. */ ?>" > front-page.php ;\
echo -e " <?php /*The home page template, which is the front page by default. If you use a static front page this is the template for the page with the latest posts. */ ?>" > home.php ;\
echo -e " <?php /*The single post template. Used when a single post is queried. For this and all other query templates, index.php is used if the query template is not present. */ ?>" > single.php ;\
echo -e " <?php /*The single post template used when a single post from a custom post type is queried. For example, single-books.php would be used for displaying single posts from the custom post type named "books". index.php is used if the query template for the custom post type is not present. */ ?>" > single-{post-type}.php ;\
echo -e " <?php /*The page template. Used when an individual Page is queried. */ ?>" > page.php ;\
echo -e " <?php /*The category template. Used when a category is queried. */ ?>" > category.php ;\
echo -e " <?php /*The tag template. Used when a tag is queried. */ ?>" > tag.php ;\
echo -e " <?php /*The term template. Used when a term in a custom taxonomy is queried. */ ?>" > taxonomy.php ;\
echo -e " <?php /*The author template. Used when an author is queried. */ ?>" > author.php ;\
echo -e " <?php /*The date/time template. Used when a date or time is queried. Year, month, day, hour, minute, second. */ ?>" > date.php ;\
echo -e " <?php /*The archive template. Used when a category, author, or date is queried. Note that this template will be overridden by category.php, author.php, and date.php for their respective query types. */ ?>" > archive.php ;\
echo -e " <?php /*The search results template. Used when a search is performed. */ ?>" > search.php ;\
echo -e " <?php /*Attachment template. Used when viewing a single attachment. */ ?>" > attachment.php ;\
echo -e " <?php /*Image attachment template. Used when viewing a single image attachment. If not present, attachment.php will be used. */ ?>" > image.php ;\
echo -e " <?php /*The 404 Not Found template. Used when WordPress cannot find a post or page that matches the query. */ ?>" > 404.php