Proportional Grids
Having tried many existing approaches, a lot of them seem a bit cumbersome and you end up re-defining a lot of CSS over and over as you go up through the break points. This is especially true if you have percentage gutters – 10% of a mobile phone is a lot smaller than 10% of a desktop monitor. Nesting grids is also difficult, as you end up having to do all sorts of calculations to make gutters equal. Things are made easier with preprocessors Less and Sass able to do those calculations for you, but all those numbers seem a bit overkill.
An excerpt from Proportional Grids