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Components should have everything necessary for a certain part of the UI. They should be independent and reusable. Each component should not directly modify or depend on another component.
Layout contains styling for larger layout components. This folder could have stylesheets for all main parts of the site, the grid system, etc.
Templates include template specific styles, or even an entire workflow that could be stated by single name (Checkout, Account pages...).
Utils gather all the tools and helpers used across the project.
Vendors contain all SCSS files from external libraries and frameworks.
Formatting
Indentation and spacing
Be consistent with indentation. On Magento projects make sure that indentation is one tab, while on Rails projects, indentation needs to be 2 spaces.
Use a single space after a property's name colon
Use one whitespace between an element and a bracket