Which theme follow Google Webmaster Guidelines?

Sure.

Google Webmaster guidelines:
http://www.google.com/support/webmasters/bin/answer.py?hl=en-GB&answer=35769

Hidden text and links:
http://www.google.com/support/webmasters/bin/answer.py?answer=66353

One of the funny thing that i have noted (not sure if this is a theme related problem or Google problem) is:

http://ww.wp.xz.cn/support/topic/pilcrow-theme-why-google-bot-trying-to-access-reply-link-in-comments?replies=1

Thanks for your time.