ionic-framework/ionic/components/item/modes/material.scss

// Material Design Item
// --------------------------------------------------

$item-md-border-color:           grayscale(lighten($list-border-color, 8%)) !default;
$item-md-font-size:              1.6rem !default;

$item-md-padding-top:            13px !default;
$item-md-padding-right:          16px !default;
$item-md-padding-bottom:         13px !default;
$item-md-padding-left:           16px !default;

$item-md-padding-media-top:      8px !default;
$item-md-padding-media-bottom:   8px !default;

$item-md-body-text-font-size:    1.4rem !default;
$item-md-body-text-line-height:  1.5 !default;

$item-md-avatar-size:            4rem !default;
$item-md-thumbnail-size:         8rem !default;
$item-md-note-color:             darken($item-md-border-color, 10%) !default;
$item-md-forward-icon-color:     $item-md-border-color !default;


.list[mode=md] {

  .item {
    margin-top: -1px;
    padding-right: ($item-md-padding-right / 2);
    padding-left: ($item-md-padding-left / 2);
    font-size: $item-md-font-size;
    text-transform: none;

    &:before {
      position: absolute;
      top: 0;
      right: 0;
      left: $item-md-padding-left;
      border-top: 1px solid $item-md-border-color;
      content: '';
    }

    &:after {
      position: absolute;
      right: 0;
      bottom: 0;
      left: $item-md-padding-left;
      border-top: 1px solid $item-md-border-color;
      content: '';
    }

    &:first-child:before,
    &:last-child:after {
      left: 0;
    }
  }

  ion-header + .item:before {
    left: 0;
  }

  ion-item-content {
    margin: $item-md-padding-top ($item-md-padding-right / 2) $item-md-padding-bottom ($item-md-padding-left / 2);
  }

  [item-left],
  [item-right] {
    margin: $item-md-padding-media-top ($item-md-padding-right / 2) $item-md-padding-media-bottom ($item-md-padding-left / 2);
  }

  button[item-left],
  button[item-right],
  [button][item-left],
  [button][item-right] {
    padding: 0 0.6em;
    min-height: 26px;
    font-size: 1.3rem;
  }

  [item-left].icon-only icon,
  [item-right].icon-only icon {
    padding: 0;
  }

  [item-left].icon-left icon,
  [item-right].icon-left icon {
    padding-right: 0.2em;
  }

  [item-left].icon-right icon,
  [item-right].icon-right icon {
    padding-left: 0.2em;
  }

  .item-text-wrap ion-item-content {
    font-size: $item-md-body-text-font-size;
    line-height: $item-md-body-text-line-height;
  }

  .item-note {
    color: $item-md-note-color;
  }

  .item[actions] ion-item-content {
    margin: 4px;
  }

  icon + ion-item-content {
    margin-left: $item-md-padding-left + ($item-md-padding-left / 2);
  }

  icon[forward] {
    font-size: 2rem;
    color: $item-md-forward-icon-color;
  }

  .avatar {
    max-width: $item-md-avatar-size;
    max-height: $item-md-avatar-size;
    border-radius: $item-md-avatar-size / 2;
  }

  .thumbnail {
    max-width: $item-md-thumbnail-size;
    max-height: $item-md-thumbnail-size;
  }

  h1 {
    margin: 0 0 2px;
    font-size: 2.4rem;
    font-weight: normal;
  }

  h2 {
    margin: 2px 0 2px;
    font-size: 1.6rem;
    font-weight: normal;
  }

  h3,
  h4,
  h5,
  h6 {
    line-height: normal;
    margin: 2px 0 2px;
    font-size: 1.4rem;
    font-weight: normal;
  }

  p {
    line-height: normal;
    color: #666;
    font-size: 1.4rem;
    margin: 0 0 2px;
  }

  button.item.activated {
    box-shadow: none;
  }

}