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New to Drupal? Here's a recipie for disaster: you're building a site for a client and need to create a new theme. You think to yourself, "hmmmm, since the Garland theme is the default Drupal theme, that seems like a good place to start...", so you blindly forge ahead by duplicating the Garland theme, renaming it to "coolest_theme_evah", and place it in your sites/all/themes folder (because you would never hack core, would you?) How'd that work out for you? Did you find Garland easy to modify?
The Blueprint theme is a starter Drupal theme based on the Blueprint CSS framework, an open-source project designed to provide site designers with a solid foundation for building upon. The framework features a tableless, grid-based layout that allows site designers to quickly and easily build sites by specifying both column widths and column spans at the CSS level. It also provides strong default typography and a separate CSS file for printing.
After downloading the Blueprint module from Drupal.org, be sure to also download the Blueprint CSS framework as specified in the module's readme.txt file. This separate download is necessary due to license restrictions.
The attached screenshot shows a "grid test" from the framework's site demonstrating the flexibility of the layout system.
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The Zen theme is considered by many to be the best "starting theme" for Drupal. It is meant to be used as a base theme and provides an excellent, table-less, standards-compliant place to start. Its documentation and code comments are among the best you'll find in a Drupal theme.