This is an instruction and folder structure to setup a boilerplate for developing a website with wordpress and sass. This folder structure is valid only while using underscores.me generated theme.
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Download the underscores theme with sassify option (advanced view) from underscores.me. Extract the downloaded folder to "mytheme" folder.
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Move the "sass" folder to "src" folder which is one level above.
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Change "mytheme" folder name to whichever name you would prefer. If you do so, please change the destination path in the Gruntfile.js appropriately.
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Open "package.json" file and change the name and description.
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Run the command "npm install", this will download all the required node modules to the root.
It is quite simple to deploy all the compiled files to your wordpress theme folder. Just copy the "mytheme" folder to your wordpress "theme" directory.