... is the Underscores base stylesheet refactored as scss partials.
(Underscores, if you don't know it, is a completely awesome starter theme for WordPress.)
You will need to have Sass installed, if you don't already have it. (If you're new to Sass, start here: http://sass-lang.com/tutorial.html and here: http://www.alistapart.com/articles/getting-started-with-sass/)
You'll also need a fresh copy of Underscores for each new project. I strongly recommend using http://underscores.me to set up a customized copy for your project.
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Drop the entire sassy_s folder into your theme folder.
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Before you start editing, copy the header from your customized Underscores style.css to sassy_s/style.scss
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From the command line:
cd path/to/your/theme sass --watch sassy_s/style.scss:style.css
(Or use your preferred Sass GUI to set your input to the sassy_s directory and your output to the main stylesheet.)
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sassy_s comes with a few examples of variables and mixins to get you started.