I’ve been developing WordPress AdSense Themes since 2006, you’ll find every theme both free and premium on this site includes AdSense: it’s all about the money, money, money… making it that is :-)
Even have a few free Blogger AdSense templates, although I make most of my online money through WordPress I do use free Blogger blogs to support my network of WordPress blogs: I needed Blogger SEO templates, also added AdSense.
As of June 2014 My best WordPress AdSense theme is Stallion Responsive, it’s got everything you could ask for in an AdSense ready theme from full control over ad sizes, placement, colours etc… to full support for the newer responsive AdSense beta ads units: actually my responsive AdSense code implementation is better than adding responsive AdSense ad units manually (the ad code Google AdSense supplies).
Google AdSense Ad Units
To see Stallion Responsive AdSense implementation just look at this post and site, all my WordPress sites (own over 100) run on Stallion, so the three AdSense ads you see on this article: left sidebar, just above to the right in the main content and the ad within the footer are all built into Stallion Responsive (those are all AdSense Responsive Beta Ad Units).
To the right is what this page would look like in a mobile phone, the large main content ad unit has been reduced in size to fit the screen.
The sites sidebar is loaded below the main content, you’ll find that AdSense ad unit has also been resized to fit the screen, same for the footer ad, the footers been scaled down to fit the screen and the large 728px wide AdSense ad has been scaled to fit the available space.
The above is all built into Stallion responsive, no messing around with the responsive AdSense ad unit beta codes CSS to match responsive theme sizes (like you would with manual implementation with another responsive WordPress theme). For the record you can’t use the quick way to setup responsive AdSense ads (AdSense has a option to basically guess the available screen width) with most themes IF you want to implement a main content ad (the one floating within the main content: highest earning ad area). Google AdSense beta assumes all the ad units are full screen width, so as a screen scales to fit a device the AdSense ads pretty much match the full screen width. If you have a theme that at say 600px screen width still loads a sidebar your main AdSense ad unit will be too wide as would your sidebar ad units.
Just in case I ever remove AdSense from this site, screenshot of this page (on a Desktop PC) below showing two AdSense ad units:
I set the ad code and ad sizes etc… under the Stallion Responsive AdSense Options page: click the image below for a full screenshot of all the AdSense options (there’s a lot) or go to the link above where all the options are explained.
If you want the best, it’s Stallion Responsive, but it’s not a free WP theme, don’t have any money, read on.
Free WordPress AdSense Themes
As I mentioned above I’ve been creating WordPress themes with AdSense built in since 2006, as I’ve created the next generation of AdSense theme my older themes are not as good. I’ve got a lot of free AdSense themes under the AdSense WordPress Themes section of this site.
They used to be all premium themes, but most of them haven’t had an update in years (decided to develop one awesome theme rather than multiple good themes), themes like Blix and Fresh at the time were good AdSense/SEO themes, but today (2014) they are dated and I have no plans to update them (so giving them away for free).
The free Talian AdSense theme on the other hand has been updated recently (February 2014: version 5.5) and a few years ago was by far the best WordPress SEO theme available online (was selling Talian for $50). See Talian 5.5 options page below, where Stallion Responsive has over a dozen options page, Talian 5.5 has one.
When I moved to the Stallion Theme series (series 6 of my WP themes- Stallion Responsive is series 8) there were tens of thousands of sites running Talian 5, even now there’s at least thousands of Talian 5 powered blogs (autobloggers loved it).
From an SEO perspective I’d still put Talian 5 in the top 10 (possibly number 3) in the list of best WordPress SEO themes: when it was my main theme there was a standing guarantee, I’d give the first person who found a better SEO theme $500, no one claimed the money :-)
Today I’m that confident Stallion Responsive is the best it’s $5,000 for the first person to find a better SEO theme: it won’t be claimed, there is no better SEO theme.
So if you are short on cash and want easy AdSense implementation try Talian 5.5, it’s free.