gnome-shell/data/theme
..
gnome-shell-sass
calendar-today.svg
carousel-arrow-back-24-symbolic.svg
carousel-arrow-next-24-symbolic.svg
checkbox-focused.svg
checkbox-off-focused.svg
checkbox-off.svg
checkbox.svg
color-pick.svg
dash-placeholder.svg
eye-not-looking-symbolic.svg
eye-open-negative-filled-symbolic.svg
gnome-shell-high-contrast.scss
gnome-shell-start.svg
gnome-shell.scss
keyboard-caps-lock-filled-symbolic.svg
keyboard-enter-symbolic.svg
keyboard-hide-symbolic.svg
keyboard-layout-filled-symbolic.svg
keyboard-shift-filled-symbolic.svg
meson.build
message-indicator-symbolic.svg
no-events.svg
no-notifications.svg
pad-osd.css
pointer-double-click-symbolic.svg
pointer-drag-symbolic.svg
pointer-primary-click-symbolic.svg
pointer-secondary-click-symbolic.svg
process-working.svg
README.md
running-indicator.svg
toggle-off-dark.svg
toggle-off-hc.svg
toggle-off.svg
toggle-on-dark.svg
toggle-on-hc.svg
toggle-on.svg
window-close-24-symbolic.svg

Summary

Do not edit the CSS directly, edit the source SCSS files and the CSS files will be generated automatically when building with meson + ninja and left inside the build directory to be incorporated into the gresource XML (you'll need to have sassc installed).

How to tweak the theme

Adwaita is a complex theme, so to keep it maintainable it's written and processed in SASS, the generated CSS is then transformed into a gresource file during gtk build and used at runtime in a non-legible or editable form.

It is very likely your change will happen in the _common.scss file. That's where all the widget selectors are defined. Here's a rundown of the "supporting" stylesheets, that are unlikely to be the right place for a drive by stylesheet fix:

File Description
_colors.scss global color definitions. We keep the number of defined colors to a necessary minimum, most colors are derived from a handful of basics. It is an exact copy of the gtk+ counterpart. Light theme is used for the classic theme and dark is for GNOME3 shell default.
_drawing.scss drawing helper mixings/functions to allow easier definition of widget drawing under specific context. This is why Adwaita isn't 15000 LOC.
_common.scss actual definitions of style for each widget. This is where you are likely to add/remove your changes.

You can read about SASS on its web page. Once you make your changes to the _common.scss file, you can run ninja to generate the final CSS files.