TL;DR: There are many options. It depends on what you are trying to achieve. Choose what works best for you
Since you specifically mentioned UI and UX, two possible use cases immediately came to my mind:
- Heuristic evaluation
- Design system/Styleguide
Heuristic Evaluation
In a Heuristic Evaluation, you analyse the UI based on a set of usability guidelines. You could use Nielsen's heuristics or find others that are more suitable for your purposes. You could even come up with your own heuristics.
In case of a heuristic evaluation, you would likely organize your notes per page/screen and could categorize them by:
- violated heuristic(s)
- severity rating
Additionally, you should also add an explanation of the violation and suggestions for improvement. You could use one of the many templates you can find on the internet (like this excel-sheet), but make sure that it suits your purpose.
Design system / Styleguide
A Design system is used as a common set of standards that you, your fellow designers, developers etc. can refer to. It can help to avoid inconsistencies and reduce redundant design discussions/decisions, by having a clear specification of all your (UI) buildings blocks.
You would likely organize your design system by UI elements. Categories could be (but are certainly not limited to):
- Buttons
- Form fields
- Typography
- Colors
- ...
Else
There are several other methods in the UX process and many of them come with their specific strategy of note taking and organizing. Another one I would like to point out is an Affinity diagram. This might not apply to your situation because it is less tied to specific UI-elements, but a neat way to organize and prioritize UX findings from qualitative studies (e.g. interviews) or unstructured ideas.
In conclusion
There is no "golden rule" of what is best. Consider your situation and make sure you know what you want/need. Then figure out what works best for you to achieve that goal. And don't be afraid to adapt common practices or even invent a new approach. After all, there is no "one size fits all" in life.