Create a new theme - Starter theme

Hello. I want to create a new theme. I saw the chapter create a theme and his starter theme. It's a basic good starter theme, but a little too much. For example, there are no folders for scss that are very useful for easily starting a theme.

Do you know other starter theme ? with scss folder for exemple or an other way to make a theme (not a child theme).

PS: I'm not a fan of Boostrap and other framework css

PS2: I use VSCode to connect with server and Live Sass Compiler to compile my scss. Like this no need composer.json or package.json.