By "base CSS" are you referring to using @apply? That's generally not recommended from what I understand, with componentization and reuse being preferred over most usages of @apply for this purpose.
> Confession: The `apply` feature in Tailwind basically only exists to trick people who are put off by long lists of classes into trying the framework
> You should almost never use it
> Reuse your utility-littered HTML instead.
[0]: https://twitter.com/adamwathan/status/1226511611592085504
I've moved to using @apply in a few generalized classes and I love it, since my class names like "btn" "btn-success" "btn-success-outline" describes what I want, and I can easily go in and change them.
I'm not creating a new component for every tiny thing, like a button or a link, just so I can avoid using @apply...