I know that the above was kinda older but it will still serve as a basis. There was actually at one point a plugin creater plugin...but it is only compatible to WP 2.5. Still, it may help too.
http://wordpress.org/extend/plugins/wordpress-plugin-framework/Also this guide you might find helpful also:
http://www.guidesforge.com/how-to/wordpress-how-to/developing-your-first-wordpress-plugin-for-wordpress-27-a-step-by-step-guide