Recently I began diving deeper into WordPress, mapping out a workflow for developing themes from scratch.
Another nifty starting point combining Underscores and Bootstrap is the “ultra minimal” Themekraft.
Once my theme has been reviewed, unit tested, and checked by the WordPress theme check plugin, I will release it as a free theme in the WP Free Themes Directory. If my free theme becomes reasonably popular, I will develop a premium theme and upload it to the WP Commercially Supported Themes Directory.
Additional Resources include: