WordPress-Plugin-Boilerplate is a great foundation for WordPress Plugin Development that aims to provide a clear and consistent guide for building your plugins.
Boilerplate provides the following features:
• The Boilerplate is based on the Plugin API, Coding Standards, and Documentation Standards.
• All classes, functions, and variables are documented so that you know what you need to be changed.
• The Boilerplate uses a strict file organization scheme that correspond both to the WordPress Plugin Repository structure, and that make it easy to organize the files that compose the plugin.
• The project includes a .pot file as a starting point for internationalization.