this isn't how Tailwind is supposed to be used. you abstract at the level of components, not class names. <Button /> instead of <button class="btn">

then, inside your Button, you get a small bit of markup and your class names. makes it easy to see which markup gets which styles

that's also why the other discourage use of @apply, and why "ugly HTML" is rarely am issue. at least not in my experience

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that said, if you're using Tailwind in an environment where there's no components, fragments, partials, whatever - then this might make sense