Scratch Theme Development

Hi, I’ve been creating custom themes using the blank Underscores ([underscores.me](https://underscroes.me)) template for years now and was wondering if there is a better/newer starter theme out there. I’ve seen the Sage/Roots option and its not for me, neither is Twigs. Is there a straight PHP blank theme out there that may be better suited for scratch development? Not looking for anything Elementor or other builder-based themes. Thank you.

 

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