I highly recommend the HTML5 Boilerplate
HTML5 Boilerplate is the professional
badass’s base HTML/CSS/JS template for
a fast, robust and future-proof site.After more than two years in iterative
development, you get the best of the
best practices baked in: cross-browser
normalization, performance
optimizations, even optional features
like cross-domain ajax and flash. A
starter apache .htaccess config file
hooks you the eff up with caching
rules and preps your site to serve
HTML5 video, use @font-face, and get
your gzip zipple on.Boilerplate is not a framework, nor
does it prescribe any philosophy of
development, it’s just got some tricks
to get your project off the ground
quickly and right-footed.