I have just created a simple Android app that can be used as a starting point. This app uses ActionBarSherlock (ABS) and RoboGuice libraries. ABS gives your application new features (like action bar and fragments) while still supporting old API levels / devices. RoboGuice on the other hand helps you reduce the cluter of inter-dependencies among your application's components. It has got a simple fragment based list-details view which takes care of different screen sizes by displaying a separated or combined view depending on the available screen size (again, a relatively new feature). It also provides a basic SQLite database and a content provider on top of it.
https://github.com/normanatashbar/basedroid.git and start using it.