I'm new to OpenCart (really like it already though)...
The only thing that really bugs me is the default theme which IMO isn't really handy to work with. So I decided to write my own and figured some people might be interested in using it too so I put it on github : https://github.com/justinmarsan/opencart-blank-theme/
It's far from been finished, so far I only improved indentation in all template files ( waaaaay too bloated for my sweet designer's eyes) and re-organized the css.
Next steps will be to turn as much as possible into css3 and removed the useless markup required for older browser support (like <a class="button"><span>my button</span></a> turned into a <a>)... Already done that one but I'll also do the .heading and things like that. After that i'll use HTML5 tags and then make it as close as possible to something that could be called Opencart Boilerplate ^^
Feel free to push some changes if you use github, or just suggest some changes here
