So I was asked by a partner of mine to help them create a minimal.master page for WSS. No problems, I've done that lots of times, search on http://www.live.com on "minimal.master" and you'll find the process is well documented here: http://msdn2.microsoft.com/en-us/library/aa660698.aspx
Or so I thought… Turns out that description is only valid for MOSS. Darn! Ok, a few searches later and I came up with these two pages:
http://blogs.msdn.com/cjohnson/archive/2006/09/22/765352.aspx (the secret is in the comments)
I LOVE THE INTERNET!!