The Hyvä Theme CSS File Directory Structure
In a Hyvä themes, the source CSS files are located in the directory web/tailwind.
- The 
componentsdirectory is for reusable elements such as buttons, sliders, inputs. - The 
theme/componentsdirectory is intended for larger components or pages, such as the category page, account pages, the header etc. 
However, this convention is not followed consistently.
For example components also contains product-page.css and category-page.css.
Note
This structure was originally chosen and over time the code developed and now no longer fits the folder names very well.
The structure has not been changed for backward compatibility.
But it might change in future to make the folder names better express their intended purpose.
For example theme/components might be renamed to theme/page-layouts or something along those lines.