A more general method to create an arbitrary size data frame is to create a n-by-1 data-frame from a matrix of the same dimension. Then, you can immediately drop the first row:
> v <- data.frame(matrix(NA, nrow=1, ncol=10))
> v <- v[-1, , drop=FALSE]
> v
[1] X1 X2 X3 X4 X5 X6 X7 X8 X9 X10
<0 rows> (or 0-length row.names)