Smashing Magazine posted a nice article on LESS and semantic grid layouts yesterday. In “The Semantic Grid System: Page Layout For Tomorrow” Tyler Tate talks about how to use LESS to create better semantic HTML and an easy grid to build your (responsive) layouts.
It’s a great article which describes what I tried to explain in “More semantic HTML with LESS CSS” a lot better and it offers a grid system to bring all the theory in practice. Highly recommended read!