Theme from scratch. Whats your workflow?

Hello guys,
i want to start a new custom theme for my own website. I dont want to buy a theme as i want to start from scratch and to know a few things better.

What do you guys do if you want to make your own theme? Do you use any options framework, any plugin that help you, maybe a css framework or a startup theme?
I want to use normalize, responsive design etc.

Whats you workflow for this??

Thanks
-Konstantinos