XSL Absolute
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XSL Absolute is a base theme that uses the XSL Engine. Leveraging the natural transformation processes of XSLT and the elegance of data traversal/collection of XPath enables designers to theme easier than ever before.
Using similar regions and styles as the very popular zen theme makes getting into the XSL theming easier for those familiar with zen and intuitive for everyone.
XSL Absolute by itself isn't much to look at but it provides a lot of base functionality as well as demonstrates how to use the new XSL Engine.
http://drupal.org/project/xsl_engine
It also provides a lot of convenient class names and IDs for various blocks, views and regions as well as plenty on the body element itself. This allows for more control with CSS and an overall easier experience in theming.