When you've created themes for Wordpress for a while, you're starting to feel that you're doing the same thing over and over again (which you technically are). Since many Wordpress sites got features you can and should reuse it would be awesome with a great boilerplate theme, wouldn't it? A stripped, starting-off theme with all the essentials.
I finally got around to sort out the mess in my Sites folder, and structured and cleaned up this resemblance of a boilerplate theme I've been using for my last couple of projects. Since I'm using Sass for generating CSS, I tossed in my pre-written Sass files as well, also known as Dyluni Framework (such lame names, but might as well be unique). Note that this is my personal setup: go ahead and remove the stuff you don't need/want and call me a lunatic. It's okay. I think it's a pretty solid template for starting off new Wordpress sites, so why not share it?