From utilities to a design system
A design system defines reusable decisions for color, typography, spacing, radius, shadows, breakpoints and component behavior. Tailwind provides a strong foundation because these decisions can become theme variables.
Token-first thinking
Define a small set of meaningful tokens and use them consistently. Components should consume those tokens rather than inventing new colors and spacing values.
Document component states
For each reusable component, document variants, sizes, interactive states, accessibility requirements and responsive behavior. This prevents the class list from becoming the only source of knowledge.