One thing about building WordPress templates I haven't seen a lot of documentation on is user-specific content. There are a few plugins out there that help with
www.bravenewcode.com/2008/05/how-to-show-content-for-specific-users-in-wordpress-templates/
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This guide goes over step by step on how to widgetize your WordPress themes. Includes several code examples and explanations on making a theme widget-ready.
www.themelab.com/2008/04/18/see-how-easy-it-is-to-widgetize-wordpress-themes/
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