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A new HTML5 theme for Drupal 7 based on the Less Framework 4 by Joni Korpi http://lessframework.com/
Less Framework is a CSS grid system for designing adaptive websites. It contains 4 layouts and 3 sets of typography presets, all based on a single grid.
Every layout in Less Framework is based on a single grid, composed of 68 px columns with 24 px gutters. The only measures that change from layout to layout are the amount of columns and the width of the outer margins. Read More http://lessframework.com/