Nous voulons parfois commenter certaines déclarations spécifiques ( = ligne ) dans une base de règles. Pour cela on utilise une sorte de note de bas de page inversée. Voici un commentaire plus complexe détaillant les headers de site mentionnés plus haut :

/**
 * Large site headers act more like mastheads. They have a faux-fluid-height
 * which is controlled by the wrapping element inside it.
 *
 * 1. Mastheads will typically have dark backgrounds, so we need to make sure
 *    the contrast is okay. This value is subject to change as the background
 *    image changes.
 * 2. We need to delegate a lot of the masthead’s layout to its wrapper element
 *    rather than the masthead itself: it is to this wrapper that most things
 *    are positioned.
 * 3. The wrapper needs positioning context for us to lay our nav and masthead
 *    text in.
 * 4. Faux-fluid-height technique: simply create the illusion of fluid height by
 *    creating space via a percentage padding, and then position everything over
 *    the top of that. This percentage gives us a 16:9 ratio.
 * 5. When the viewport is at 758px wide, our 16:9 ratio means that the masthead
 *    is currently rendered at 480px high. Let’s…
 * 6. …seamlessly snip off the fluid feature at this height, and…
 * 7. …fix the height at 480px. This means that we should see no jumps in height
 *    as the masthead moves from fluid to fixed. This actual value takes into
 *    account the padding and the top border on the header itself.
 */

.page-head--masthead {
  margin-bottom: 0;
  background: url(/img/css/masthead.jpg) center center #2e2620;
  @include vendor(background-size, cover);
  color: $color-masthead; /* [1] */
  border-top-color: $color-masthead;
  border-bottom-width: 0;
  box-shadow: 0 0 10px rgba(0, 0, 0, 0.1) inset;

  @include media-query(lap-and-up) {
    background-image: url(/img/css/masthead-medium.jpg);
  }

  @include media-query(desk) {
    background-image: url(/img/css/masthead-large.jpg);
  }

  > .wrapper { /* [2] */
    position: relative; /* [3] */
    padding-top: 56.25%; /* [4] */

    @media screen and (min-width: 758px) { /* [5] */
      padding-top: 0; /* [6] */
      height: $header-max-height - double($spacing-unit) - $header-border-width; /* [7] */
    }

  }

}

Ce type de commentaire nous permet de garder toute notre documentation à une endroit tout en référant aux parties des bases de règles auxquelles elles appartiennent.