First, you need to get the source code of Skin module by the command: git clone https://github.com/exoplatform/platform-ui.git. The project named platform-ui is generated.
Go to the platform-ui\platform-ui-skin\src\main\webapp\skin folder to learn about its structure.

bootstrap folder includes all .less, .js and image files of Bootstrap.
fonts folder includes font files.
images folder includes all images, and background images (including .psd files) of eXo Platform.
commons, ecms, calendar, forum, integration, platform, social, wiki folders include all stylesheets of each eXo Platform application.
component folder includes all stylesheets of icons and UI components, such as button, table, drop-down menu, as below:

_bootstrap.less file includes all .less files of the bootstrap folder above.
_font-icon.less file defines icons of eXo Platform.
_responsive.less file defines responsive layout of eXo Platform.
_size-responsive.less file defines size of icons on mobile and tablet devices.
Core.less file should import bootstrap.less, variables.less, mixins.less, and all files in the component folder.
mixins.less file defines functions and mixins that are used commonly in eXo stylesheet.
reset.less file defines global values of eXo stylesheet (for example, headings, bullets).
variables.less file defines values that overwrite the variables of Bootstrap and set new variables of eXo stylesheet.