Nuxt/packages/nuxt/src/head/module.ts

import { resolve } from 'pathe'
import { addPlugin, defineNuxtModule } from '@nuxt/kit'
import { distDir } from '../dirs'

export default defineNuxtModule({
  meta: {
    name: 'meta'
  },
  setup (options, nuxt) {
    const runtimeDir = nuxt.options.alias['#head'] || resolve(distDir, 'head/runtime')

    // Transpile @nuxt/meta and @vueuse/head
    nuxt.options.build.transpile.push('@vueuse/head')

    // Add #head alias
    nuxt.options.alias['#head'] = runtimeDir

    // Add generic plugin
    addPlugin({ src: resolve(runtimeDir, 'plugin') })

    // Add library specific plugin
    addPlugin({ src: resolve(runtimeDir, 'lib/vueuse-head.plugin') })
  }
})