nest-all.scss

.accordion {
	.js & {
		display: none;
	}
	.js .open + & {
		display: block;
	}
	li {
		border-top: 1px solid #e2e4e6;		
		&:first-child {
			border-top-color: transparent;
		}
	}
	a {
		@include rem(padding, 5px 10px 6px);
		&.icon {
			padding-left: 40px;
			position: relative;
		}
		&.icon img {
			@include rem(left, 10px);
			margin-top: -2px;
			position: absolute;
		}
	}
}

separate-per-tag.scss

.accordion {
	.js & {
		display: none;
	}
	.js .open + & {
		display: block;
	}
}

.accordion li {
	border-top: 1px solid #e2e4e6;
	&:first-child {
		border-top-color: transparent;
	}
}

.accordion a {
	@include rem(padding, 5px 10px 6px);
	&.icon {
		padding-left: 40px;
		position: relative;
	}
	&.icon img {
		@include rem(left, 10px);
		margin-top: -2px;
		position: absolute;
	}
}