Here I propose the following file structure that embodies this point of view. In the root there are individual Sass partials to address the elemental parts, directories for more complex concepts and last is a manifest file to aggregate all the awesome.
|- sass/
|--- buttons/
|--- color/
|--- forms/
|--- layouts/
|--- modules/
|--- typography/
|--- ui_patterns/
|--- vendors/
|--- _buttons.scss
|--- _config.scss
|--- _forms.scss
|--- _reset.scss
|--- _typography.scss
|--- application.scss // the aggregate manifest file