How do you develop a WordPress theme with a high score in Google PageSpeed Insight ?
1. Download : http://html5blank.com/
2. Install a cache plugin (e.g. WP Fastest Cache).
3. Optimize the loading of JavaScript (e.g. Autoptimize & WP Deferred JavaScript).
From this point, you have a foundation on which to further develop your theme.
An example can be found at : http://blankwp.utilewebsites.nl/
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