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RegEx for working with Bootstrap 3 Variables file in Sublime Text

    ^(?!(\/\/==.*?$))

Above matches all text that is not a section header inside of variables.less files

Replace With:

    \t\1

Voila - all lines except for section headers are now intended making folding a snap

Now all sections can be folded, so it easier to modify or transform the variables file - or preferably override the variables file with your own variables.