From sass.guidelin.es:

For smaller components, there is the components/ folder. While layout/ is macro (defining the global wireframe), components/ is more focused on widgets. It contains all kind of specific modules like a slider, a loader, a widget, and basically anything along those lines. There are usually a lot of files in components/ since the whole site/application should be mostly composed of tiny modules.

    _buttons.scss
    _dropdown.scss
    _media.scss
    _carousel.scss
    _thumbnails.scss