Reproduction

Author: Kuuzoo

README.md

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+# Nuxt 3 Minimal Starter
+
+Look at the [Nuxt 3 documentation](https://nuxt.com/docs/getting-started/introduction) to learn more.
+
+## Setup
+
+Make sure to install the dependencies:
+
+```bash
+# yarn
+yarn install
+
+# npm
+npm install
+
+# pnpm
+pnpm install
+```
+
+## Development Server
+
+Start the development server on http://localhost:3000
+
+```bash
+npm run dev
+```
+
+## Production
+
+Build the application for production:
+
+```bash
+npm run build
+```
+
+Locally preview production build:
+
+```bash
+npm run preview
+```
+
+Check out the [deployment documentation](https://nuxt.com/docs/getting-started/deployment) for more information.

app.vue

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+<template>
+  <h1 class="text-3xl font-bold underline">Hello world!</h1>
+  <div class="bg-black w-5 h-5 rounded-full"></div>
+</template>

assets/css/main.css

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+@import 'tailwindcss';

nuxt.config.ts

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+import tailwindcss from '@tailwindcss/vite';
+
+// https://nuxt.com/docs/api/configuration/nuxt-config
+export default defineNuxtConfig({
+  compatibilityDate: '2024-04-03',
+  devtools: { enabled: false },
+  css: ['~/assets/css/main.css'],
+  vite: {
+    plugins: [tailwindcss()],
+  },
+});