One of the core features of Nuxt 3 is the layers and extending support. You can extend a default Nuxt application to reuse components, utils, and configuration. The layers structure is almost identical to a standard Nuxt application which makes them easy to author and maintain.
- Create a component library using [`components/`](/docs/guide/directory-structure/components) directory
- Create utility and composable library using [`composables/`](/docs/guide/directory-structure/composables) and [`utils/`](/docs/guide/directory-structure/utils) directories
You can extend a layer by adding the [extends](/docs/api/nuxt-config#extends) property to the [`nuxt.config.ts`](/docs/guide/directory-structure/nuxt.config) file.