This Drupal 5.x theme is available for download here. There's not a whole lot to it, but it is XHTML compatible, search engine friendly and looks good across browsers (a little fuzzy in IE 6, but what isn't). If anyone has any corrections, or improvements, let me know.
v1.1 - A couple of small fixes.
v1.2 - Added node.tpl.php to fix the validation when taxonomy terms are enabled. The default node template used span tags to wrap the unordered lists, which fails validation. I changed them to div tags.