I have put all my images for my admin theme in the assets folder within a folder called admin. Then I link to it like normal ie.
# Ruby
image_tag \"admin
The asset pipeline in rails offers a method for this exact thing.
You simply add image_path('image filename') to your css or scss file and rails takes care of everything. For example:
.logo{ background:url(image_path('admin/logo.png'));
(note that it works just like in a .erb view, and you don't use "/assets" or "/assets/images" in the path)
Rails also offers other helper methods, and there's another answer here: How do I use reference images in Sass when using Rails 3.1?