odoo_theme/theme_hspl_emerald/templates/assets.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <template id="theme_assets_frontend" inherit_id="website.assets_frontend">
        <xpath expr="link[last()]" position="after">
            <link rel="stylesheet" type="text/css" href="/theme_hspl_emerald/static/src/scss/animate.css"/>
            <link rel="stylesheet" type="text/css" href="/theme_hspl_emerald/static/src/scss/all.css"/>
            <link rel="stylesheet" type="text/css" href="/theme_hspl_emerald/static/src/scss/Pe-icon-7-stroke.css"/>
            <link rel="stylesheet" type="text/css" href="/theme_hspl_emerald/static/src/scss/themify-icons.css"/>
            <link rel="stylesheet" type="text/css" href="/theme_hspl_emerald/static/src/scss/leaflet.css"/>
            <link rel="stylesheet" type="text/css" href="/theme_hspl_emerald/static/src/scss/theme_styles.scss"/>
            <link rel="stylesheet" type="text/css" href="/theme_hspl_emerald/static/src/scss/front.scss"/>
        </xpath>
        <xpath expr="script[last()]" position="after">
            <script type="text/javascript" src="/theme_hspl_emerald/static/src/js/popper.min.js"/>
            <script type="text/javascript" src="/theme_hspl_emerald/static/src/js/jquery.easing.1.3.js"/>
            <script type="text/javascript" src="/theme_hspl_emerald/static/src/js/leaflet.js"/>
            <script type="text/javascript" src="/theme_hspl_emerald/static/src/js/main.js"/>
        </xpath>
    </template>
    <template id="theme_customize_options" inherit_id="web._assets_primary_variables">
        <xpath expr="//link" position="after">
            <link rel="stylesheet" type="text/scss" href="/theme_hspl_emerald/static/src/scss/theme_colors.scss"/>
        </xpath>
    </template>
    <template id="theme_helpers" inherit_id="web._assets_frontend_helpers">
        <xpath expr="//link[last()]" position="after">
            <link rel="stylesheet" type="text/scss" href="/theme_hspl_emerald/static/lib/theme/variables.scss"/>
        </xpath>
    </template>
    <template id="theme_primary_variables" inherit_id="website._assets_primary_variables">
        <xpath expr="//link" position="before">
            <link rel="stylesheet" type="text/scss" href="/theme_hspl_emerald/static/lib/theme/font.scss"/>
        </xpath>
    </template>
</odoo>