Changelog:
3.0.6
Bug fix for execution of init/after_theme_setup

3.0.5
Huge cleanup of the comments.php comment-functions.php files.
– comments & pings & trackbacks now stay visible if comments are disabled  and comments/pings exist
– enqueu’ing of the comment javascript now moved to init as appropriate  instead of in header.php
Menu location in Footer added.  It’s centered and cannot use dropdowns.
removed ability to use child-functions.php and child-widgets.php for favor of just  straight functions.php in child themes.  Child themes can no longer use /widgets /functions directories, just do everything in the functions.php file
Removed default background via coded, keeping with style.css usage.
revamped the execution orders and removed old code from the functions.php