Everyone and their mother has been releasing their HTML5 “boilerplates” for others to use. There is no chance that I would just take such a set of files and start building a site. You’ve got to find a good starting place for yourself, not someone else’s.
I have been starting from a similar point for everything that I build now, and I just finally put it out on GitHub. I’m not doing this because I want someone to use this template to start a site; I’m doing this so that I can have somewhere to always access this set of files.
With that being said, I would urge everyone to have their own starting point. You know your own coding patterns best, so just figure out the best place for yourself to start from. Sure, you can learn from everyone else’s, but it is much more beneficial to have your own. Mine is super basic, so feel free to start from mine and modify it to suit your needs.
See my starting point on GitHub and feel free to fork away and modify.