Step one take the battery out . Go to a place that has the proper load tester and have it load tested. Just because it reads 12 volts after charging doesn't mean it's good. A crude test can be done at home turn on the headlight for two minutes then without turning it off do your volts test if it is not 12.5 or above the battery is toast. New battery's should also pass this test if they don't take them back you won't be the first.
Once the battery is proven good you can do some simple tests. Run a jumper wire to the power wire on the Boyer from the negitive battery terminal. (assuming positive ground system) This will bypass the key and the kill switch the next most likely suspects in the no spark situation. To test for spark take an extra set of plugs and ground them to the head with the spark plug wires on them. Wires with clips on each end work well. You can just hold them on the head but you could be shocked. Kick the bike you should get a spark at the plugs. If not you can test the boyer and coils by forcing a spark ,a short wire bared on each end that can connect the two coils under the points cover briefly will make it spark at the plugs. If that doesn't work the Boyer or the coils or their wires are at fault.
here is tip for electrics per John Healy :
replace the fuse with a small light bulb. begin to disconnect one item at a time, headlight, tailight, etc.....when the bulb goes out, you found your short. Repair short and replace fuse....