I created a new Theme for WordPress 2.0 called Musil. Musil is currently in beta but stable. Musil is called beta, because it does not have all the features it should have when it's ready. You can see it on http://leflo.de and get advanced information and the download link under http://leflo.de/2006/02/15/new-theme-musil/.
Musil has following features:
* Content Negotiation (i.e. multi language ready). Currently supported are English and German, but one can simply translate it using gettext
* Easily extendable theme framework
* Easy to understand and easy to customise
* Optimised directory structure
* Plugin-like functions (alphabetically ordered taglist in single post view, etc.)
* The perfect 404 (from A List Apart) made in PHP
It would be nice to get a bit feedback. Thanks.