Nuxt/lib/builder/webpack/style-loader.js

const ExtractTextPlugin = require('extract-text-webpack-plugin')
const { join } = require('path')

module.exports = function styleLoader(ext, loaders = [], isVueLoader = false) {
  // Normalize loaders
  loaders = (Array.isArray(loaders) ? loaders : [loaders]).map(loader => {
    if (typeof loader === 'string') {
      loader = { loader }
    }
    return Object.assign({
      options: {
        sourceMap: this.options.build.cssSourceMap
      }
    }, loader)
  })

  // https://github.com/postcss/postcss-loader
  let postcssLoader
  if (!isVueLoader && this.options.build.postcss) {
    postcssLoader = {
      loader: 'postcss-loader',
      options: this.options.build.postcss
    }
  }

  // https://github.com/webpack-contrib/css-loader
  const cssLoader = {
    loader: 'css-loader',
    options: {
      minimize: true,
      importLoaders: 1,
      sourceMap: this.options.build.cssSourceMap,
      alias: {
        '/static': join(this.options.srcDir, 'static'),
        '/assets': join(this.options.srcDir, 'assets')
      }
    }
  }

  // https://github.com/vuejs/vue-style-loader
  const vueStyleLoader = {
    loader: 'vue-style-loader',
    options: {
      sourceMap: this.options.build.cssSourceMap
    }
  }

  if (this.options.build.extractCSS) {
    const extraction = ExtractTextPlugin.extract({
      fallback: vueStyleLoader,
      use: [
        cssLoader,
        postcssLoader,
        ...loaders
      ].filter(l => l)
    })
    return this.options.dev ? ['css-hot-loader'].concat(extraction) : extraction
  }

  // https://github.com/yenshih/style-resources-loader
  let styleResourcesLoader
  if (this.options.build.styleResources) {
    styleResourcesLoader = {
      loader: 'style-resources-loader',
      options: this.options.build.styleResources
    }
  }

  return [
    vueStyleLoader,
    cssLoader,
    postcssLoader,
    ...loaders,
    styleResourcesLoader
  ].filter(l => l)
}