Master Pages for SharePoint 2010 (Formerly Known as Minimal Master Pages)

Note: With SharePoint 2010, Microsoft has actually included their own master page called minimal.master which has a specific use for pages that will have very minimal chrome. Because of this, I am using the term Starter Master Page for my Master Pages instead of the term Minimal Master Page.

Starter Master Pages for SharePoint 2010 (Formerly Known as Minimal Master Pages) - Randy Drisgill SharePoint Branding Blog