Well the first thing to have is a nice design and move from there. I personally use Bones theme as starter for all my projects ( http://themble.com/bones/ ) , it's free, open source and well documented. I use LESS to code the CSS which bones already support and that makes my development times 2X faster. And in my machine i use Codekit to compile LESS Once you have your design in mind and start slicing the PSD into the Theme you must think of the different parts that a multipurpose theme should have. For example a blog (i would make a simple one), portfolio template, contact template, about us template, full width template, etc Once you have your templates defined you need to start programming the backend that will control everything (theme options menu). On the theme options users should be able to change size and colors of everything, add custom CSS, manage sidebars, footer copyright, analytics code, etc And once you have all ready don't forget to create a nice documentation. This is one of the most important things in my opinion. Share your theme with some friends, get some feedback and do some last minor tweakings. Now you are ready to sell it Im guessing that you are going to sell this on Themeforest or something similar. Well that's the perfect place to look for some multi purpose themes as examples. I really like the quality of themes there.
@chifliiiii Thank you for your reply. Actually, I need like create wordpress them with includes themes/pages/custom post types etc without settings. Anyone help me?