WordPress’s Twenty Ten and Twenty Eleven (which both ship with Core as of this writing) are most “official” themes. There’s also the recently released “underscores” or “_s” theme from Automattic. Twenty Twelve will come out with WordPress 3.5 and is made by The Theme Foundry, which I think quite highly of.
There are lots and lots of good themes, but I’d recommend starting with the ones written by the people who make WordPress.
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EDIT: If you want to modify Twenty Ten or Twenty Eleven, make sure to do it using a child theme so that your changes aren’t lost when those themes receive updates. However, _s is intended to be a starter theme and NOT a child theme, so for that one, take all the files and turn them into your own theme.
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EDIT II: And of course, now there’s Twenty Twelve.
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