sass/
|
|– abstracts/
|   |– _index.scss    # index file
|   |– _variables.scss    # Sass Variables
|   |– _mixins.scss       # Sass Mixins
|
|– vendors/
|   |– _index.scss    # index file
|   |– _bootstrap.scss    # Bootstrap
|
|– base/
|   |– _index.scss    # index file
|   |– _reset.scss        # Reset/normalize
|   |– _typography.scss   # Typography rules
|
|– layout/
|   |– _index.scss    # index file
|   |– _navigation.scss   # Navigation
|   |– _grid.scss         # Grid system
|   |– _header.scss       # Header
|   |– _footer.scss       # Footer
|   |– _sidebar.scss      # Sidebar
|   |– _forms.scss        # Forms
|
|– components/
|   |– _index.scss    # index file
|   |– _buttons.scss      # Buttons
|   |– _carousel.scss     # Carousel
|   |– _cover.scss        # Cover
|   |– _dropdown.scss     # Dropdown
|
|– pages/
|   |– _index.scss    # index file
|   |– _home.scss         # Home specific styles
|   |– _contact.scss      # Contact specific styles
|
|– themes/
|   |– _index.scss    # index file
|   |– _theme.scss        # Default theme
|   |– _admin.scss        # Admin theme
|
 – main.scss              # Main Sass input file


main.scss should have 

@use "base";
@use "components";
@use "layout";
@use "utilities";
@use "variables";

package.json should have 
https://thinkdobecreate.com/articles/minimum-static-site-sass-setup/