Using SCSS for Simple theme

site/themes/simple/assets/scss/base/main.scss

@@ -1,3 +1,8 @@
+//
+// Main
+//
+
+
 html,
 body {
     font-family: 'Source Sans Pro', sans-serif;
@@ -30,17 +35,3 @@ pre {
     background: #f0f0f0;
     padding-left: 10px;
 }
-
-
-.content {
-    padding-top: 40px;
-}
-
-.navbar-brand {
-    letter-spacing: 3px;
-    text-transform: uppercase;
-}
-
-.powered {
-    padding-top: 30px;
-}

site/themes/simple/assets/scss/bootstrap.scss

@@ -0,0 +1,39 @@
+//
+// Twitter Bootsrap
+//
+
+@import "node_modules/bootstrap/scss/functions";
+@import "node_modules/bootstrap/scss/variables";
+@import "node_modules/bootstrap/scss/mixins";
+@import "node_modules/bootstrap/scss/root";
+@import "node_modules/bootstrap/scss/reboot";
+@import "node_modules/bootstrap/scss/type";
+@import "node_modules/bootstrap/scss/images";
+@import "node_modules/bootstrap/scss/code";
+@import "node_modules/bootstrap/scss/grid";
+@import "node_modules/bootstrap/scss/tables";
+@import "node_modules/bootstrap/scss/forms";
+@import "node_modules/bootstrap/scss/buttons";
+@import "node_modules/bootstrap/scss/transitions";
+@import "node_modules/bootstrap/scss/dropdown";
+@import "node_modules/bootstrap/scss/button-group";
+@import "node_modules/bootstrap/scss/input-group";
+@import "node_modules/bootstrap/scss/custom-forms";
+@import "node_modules/bootstrap/scss/nav";
+@import "node_modules/bootstrap/scss/navbar";
+@import "node_modules/bootstrap/scss/card";
+@import "node_modules/bootstrap/scss/breadcrumb";
+@import "node_modules/bootstrap/scss/pagination";
+@import "node_modules/bootstrap/scss/badge";
+@import "node_modules/bootstrap/scss/jumbotron";
+@import "node_modules/bootstrap/scss/alert";
+@import "node_modules/bootstrap/scss/progress";
+@import "node_modules/bootstrap/scss/media";
+@import "node_modules/bootstrap/scss/list-group";
+@import "node_modules/bootstrap/scss/close";
+@import "node_modules/bootstrap/scss/modal";
+@import "node_modules/bootstrap/scss/tooltip";
+@import "node_modules/bootstrap/scss/popover";
+@import "node_modules/bootstrap/scss/carousel";
+@import "node_modules/bootstrap/scss/utilities";
+@import "node_modules/bootstrap/scss/print";

site/themes/simple/assets/scss/components/footer.scss

@@ -0,0 +1,7 @@
+//
+// Footer
+//
+
+.powered {
+    padding-top: 30px;
+}

site/themes/simple/assets/scss/components/nav.scss

@@ -0,0 +1,8 @@
+//
+// Nav
+//
+
+.navbar-brand {
+    letter-spacing: 3px;
+    text-transform: uppercase;
+}

site/themes/simple/assets/scss/generic/variables.scss

@@ -0,0 +1,35 @@
+//
+// Variables
+//
+
+//
+// Base
+//
+$base-font-family:  Helvetica, arial, sans-serif;
+$base-font-color:   #606060;
+$base-font-size:    16px;
+$base-line-height:  24px;
+
+//
+// Colors Grayscale
+//
+$black:         #000000;
+$gray-darkest:  lighten($black, 13.5%);  // #222222
+$gray-darker:   lighten($black, 26.5%);  // #444444
+$gray-dark:     lighten($black, 46.7%);  // #777777
+$gray:          lighten($black, 66.5%);  // #aaaaaa
+$gray-light:    lighten($black, 87%);    // #dedede
+$gray-lighter:  lighten($black, 93.75%); // #efefef
+$gray-lightest: lighten($black, 97.25%); // #f8f8f8
+$white:         #ffffff;
+
+//
+// Scaffolding
+//
+$body-bg: #f2f4f5;
+
+//
+// Spacing
+//
+$base-spacing-unit: $base-font-size;
+$half-spacing-unit: $base-spacing-unit / 2;

site/themes/simple/assets/scss/objects/container.scss

@@ -0,0 +1,7 @@
+//
+// Container
+//
+
+.content {
+    padding-top: 40px;
+}

site/themes/simple/assets/scss/simple.scss

@@ -0,0 +1,27 @@
+//
+// Simple Theme main SCSS
+// (c) Sergey Romanenko <https://github.com/Awilum>
+//
+
+// Import Twitter Bootstrap
+@import "bootstrap";
+
+// Generic
+// Low-specificity, far-reaching rulesets
+@import "generic/variables";
+
+// Base
+// Unclassed HTML elements
+@import "base/main";
+
+// Objects
+// Abstractions, Objects and design patterns
+@import "objects/container";
+
+// Components
+// Discrete, complete chunks of UI
+@import "components/nav";
+@import "components/footer";
+
+// Thumps
+// High-specificity, very explicit selectors. Overrides and helper classes