7 main folder and 1 main sass/scss file.
folders & Files:
base
|-> _base.scss
|-> _animation.scss
|-> _typography.scss
|-> _utilities.scss
abstracts
|-> _functions.scss
|-> _mixins.scss
|-> _variables.scss
components
|-> _buttons.scss
|-> _popup.scss
layout
|-> _header.scss
|-> _footer.scss
pages
|-> _home.scss
|-> _about.scss
|-> _services.scss
|-> _contact.scss
themes
used for web app & admin-panel.
vendors
used for third party css. For example: bootstrap css, animate css