Example of making your own semantic grid

[line47]

I'm just starting to learn LESS and was wondering if anyone could
provide a good starting point for editing this:

// Make a Grid
// -------------------------
// Use .makeRow and .makeColumn to assign semantic layouts grid system
behavior
.makeRow() {
  margin-left: @gridGutterWidth * -1;
  .clearfix();
}
.makeColumn(@columns: 1) {
  float: left;
  margin-left: @gridGutterWidth;
  width: (@gridColumnWidth * @columns) + (@gridGutterWidth * (@columns
- 1));


}

I'd like to make a grid for things like header, footer, section,
aside...

Thanks!