Naked is a Shopify theme stripped back to the bare essentials. It's based on the Skeleton theme from Shopify but has all presentational markup, CSS and JS removed so it can be used as a blank starting point for theme development.
I always found myself having to remove so much un-needed code from client sites it made sense to create a blank theme that could be publicly used. It is for more advanced Shopify developers and I'm not supporting it in any way as it's open source. I will try to keep updating it to keep it in line with Skeleton for liquid code updates.