How to use tailwind in most optimal way when creating design system.

[ashutoshtyagi-xyz]

Hi All,
(Please read completely).

I am creating a design system using tailwind for my company. I am facing some issues while going through, like:

• How exactly is to use @layer base, components and utilities
• What should be the architecture of the styles
• What should be the way to approach for thinking while creating the design system using tailwind.

If any of you has any resources or links which can help me in understanding these things, that will be helpful.
Because currently I am facing some issue as the documentation is not in enough for me. I am still missing some points.

Like:
I have created some styles for BUTTON in @layer base, but still the style is not getting exported in scss file when storybook is build. I have some tailwind configs for other properties like colors, font, text, borders..., they all are getting generated in the last compiled file, but why is that this style is not coming in the build style file.

Any resources which gives explanatory information is helpful, even if it is paid or free.

Thank you in advance.