Hi ! I have started making a barebone test theme using header.php, home.php, footer.php and functions.php .
I looked around, found several examples for walker function and created a barebone example.
The only problem i have is that newline \n is not properly escaped. I do not know why. I ‘ve look at function end_el() that also has \n which IS properly processed. I don’t know if this is a bug in PHP executable in my WAMP installation.
Anyway, look here for example.