diff --git a/packages/nuxt3/src/config/config/build.ts b/packages/nuxt3/src/config/config/build.ts
index 45a8122a2b..8ce0c9cbea 100644
--- a/packages/nuxt3/src/config/config/build.ts
+++ b/packages/nuxt3/src/config/config/build.ts
@@ -285,10 +285,10 @@ export default () => ({
     vueStyle: {}
   } as Loaders,
   loadingScreen: {} as Record<string, any> | false,
+  optimizeCSS: undefined as Record<string, any> | false | undefined,
   optimization: {
     minimize: undefined as boolean | undefined,
     minimizer: undefined,
-    // cssMinimizer: undefined,
     splitChunks: {
       chunks: 'all',
       name: undefined,
@@ -298,9 +298,7 @@ export default () => ({
         }
       }
     }
-  } as WebpackConfiguration['optimization'] & {
-    // cssMinimizer: undefined | boolean | Record<string, any>
-  },
+  } as WebpackConfiguration['optimization'],
   /**
    * Enable [thread-loader](https://github.com/webpack-contrib/thread-loader#thread-loader) in webpack building
    *
diff --git a/packages/nuxt3/src/config/options.ts b/packages/nuxt3/src/config/options.ts
index 19575e25d1..5aac8ac6ae 100644
--- a/packages/nuxt3/src/config/options.ts
+++ b/packages/nuxt3/src/config/options.ts
@@ -345,10 +345,9 @@ function normalizeConfig (_options: CliConfiguration) {
     options.build.optimization.minimize = !options.dev
   }
 
-  // Enable cssMinimizer only when extractCSS is enabled
-  // if (options.build.optimization.cssMinimizer === undefined) {
-  //   options.build.optimization.cssMinimizer = options.build.extractCSS ? {} : false
-  // }
+  if (options.build.optimizeCSS === undefined) {
+    options.build.optimizeCSS = options.build.extractCSS ? {} : false
+  }
 
   const { loaders } = options.build
   // const vueLoader = loaders.vue
diff --git a/packages/nuxt3/src/webpack/plugins/vue/client.ts b/packages/nuxt3/src/webpack/plugins/vue/client.ts
index 6f718747ed..4b04d00218 100644
--- a/packages/nuxt3/src/webpack/plugins/vue/client.ts
+++ b/packages/nuxt3/src/webpack/plugins/vue/client.ts
@@ -24,7 +24,7 @@ export default class VueSSRClientPlugin {
 
       const initialFiles = uniq(Object.keys(stats.entrypoints)
         .map(name => stats.entrypoints[name].assets)
-        .reduce((assets, all) => all.concat(assets), [])
+        .reduce((files, entryAssets) => files.concat(entryAssets.map(entryAsset => entryAsset.name)), [])
         .filter(file => isJS(file) || isCSS(file)))
 
       const asyncFiles = allFiles
@@ -70,7 +70,7 @@ export default class VueSSRClientPlugin {
               const chunkGroup = namedChunkGroups[chunkName]
               if (chunkGroup) {
                 for (const asset of chunkGroup.assets) {
-                  filesSet.add(fileToIndex(asset))
+                  filesSet.add(fileToIndex(asset.name))
                 }
               }
             }
diff --git a/packages/nuxt3/src/webpack/plugins/vue/server.ts b/packages/nuxt3/src/webpack/plugins/vue/server.ts
index 045005402b..7db3952a3a 100644
--- a/packages/nuxt3/src/webpack/plugins/vue/server.ts
+++ b/packages/nuxt3/src/webpack/plugins/vue/server.ts
@@ -29,7 +29,7 @@ export default class VueSSRServerPlugin {
           return cb()
         }
 
-        const entryAssets = entryInfo.assets.filter(isJS)
+        const entryAssets = entryInfo.assets.filter(asset => isJS(asset.name))
 
         if (entryAssets.length > 1) {
           throw new Error(
@@ -39,14 +39,14 @@ export default class VueSSRServerPlugin {
         }
 
         const [entry] = entryAssets
-        if (!entry || typeof entry !== 'string') {
+        if (!entry || typeof entry.name !== 'string') {
           throw new Error(
             `Entry "${entryName}" not found. Did you specify the correct entry option?`
           )
         }
 
         const bundle = {
-          entry,
+          entry: entry.name,
           files: {},
           maps: {}
         }
diff --git a/packages/nuxt3/src/webpack/presets/style.ts b/packages/nuxt3/src/webpack/presets/style.ts
index 47e1d940d4..a44031c633 100644
--- a/packages/nuxt3/src/webpack/presets/style.ts
+++ b/packages/nuxt3/src/webpack/presets/style.ts
@@ -1,62 +1,136 @@
-// import MiniCssExtractPlugin from 'mini-css-extract-plugin'
-// import OptimizeCSSAssetsPlugin from 'optimize-css-assets-webpack-plugin'
-// import StyleLoader from '../utils/style-loader'
+import path from 'path'
+import MiniCssExtractPlugin from 'mini-css-extract-plugin'
+import CssMinimizerPlugin from 'css-minimizer-webpack-plugin'
+import { wrapArray } from 'src/utils'
+import { fileName, WebpackConfigContext, applyPresets } from '../utils/config'
 
-import { WebpackConfigContext } from '../utils/config'
+export function style (ctx: WebpackConfigContext) {
+  applyPresets(ctx, [
+    loaders,
+    extractCSS,
+    minimizer
+  ])
+}
+
+function minimizer (ctx: WebpackConfigContext) {
+  const { options, config } = ctx
+
+  if (options.build.optimizeCSS && Array.isArray(config.optimization.minimizer)) {
+    config.optimization.minimizer.push(new CssMinimizerPlugin({
+      ...options.build.optimizeCSS
+    }))
+  }
+}
+
+function extractCSS (ctx: WebpackConfigContext) {
+  const { options, config } = ctx
 
-export function style (_ctx: WebpackConfigContext) {
-  // // CSS extraction)
-  // if (options.build.extractCSS) {
-  //   plugins.push(new MiniCssExtractPlugin(Object.assign({
-  //     filename: fileName(ctx, 'css'),
-  //     chunkFilename: fileName(ctx, 'css')
-  //   }, options.build.extractCSS)))
-  // }
   // CSS extraction
-  // if (options.build.extractCSS) {
-  //   plugins.push(new MiniCssExtractPlugin(Object.assign({
-  //     filename: fileName(ctx, 'css'),
-  //     chunkFilename: fileName(ctx, 'css'),
-  //     // TODO: https://github.com/faceyspacey/extract-css-chunks-webpack-plugin/issues/132
-  //     reloadAll: true
-  //   }, options.build.extractCSS)))
-  // }
+  if (options.build.extractCSS) {
+    config.plugins.push(new MiniCssExtractPlugin({
+      filename: fileName(ctx, 'css'),
+      chunkFilename: fileName(ctx, 'css'),
+      ...(options.build.extractCSS as object)
+    }))
+  }
+}
+
+function loaders (ctx: WebpackConfigContext) {
+  const { config, options } = ctx
+
+  // CSS
+  config.module.rules.push(createdStyleRule('css', /\.css$/i, null, ctx))
+
+  //  Postcss
+  config.module.rules.push(createdStyleRule('postcss', /\.p(ost)?css$/i, null, ctx))
+
+  // Less
+  const lessLoader = { loader: 'less-loader', options: options.build.loaders.less }
+  config.module.rules.push(createdStyleRule('less', /\.less$/i, lessLoader, ctx))
+
+  // Sass (TODO: optional dependency)
+  const sassLoader = { loader: 'sass-loader', options: options.build.loaders.sass }
+  config.module.rules.push(createdStyleRule('sass', /\.sass$/i, sassLoader, ctx))
+
+  const scssLoader = { loader: 'sass-loader', options: options.build.loaders.scss }
+  config.module.rules.push(createdStyleRule('scss', /\.scss$/i, scssLoader, ctx))
+
+  // Stylus
+  const stylusLoader = { loader: 'stylus-loader', options: options.build.loaders.stylus }
+  config.module.rules.push(createdStyleRule('stylus', /\.styl(us)?$/i, stylusLoader, ctx))
+}
+
+function createdStyleRule (lang: string, test: RegExp, processorLoader, ctx: WebpackConfigContext) {
+  const { options } = ctx
+
+  const styleLoaders = [
+    processorLoader,
+    createStyleResourcesLoaderRule(lang, options.build.styleResources, options.rootDir)
+  ].filter(Boolean)
+
+  options.build.loaders.css.importLoaders =
+    options.build.loaders.cssModules.importLoaders =
+    styleLoaders.length
+
+  const cssLoaders = createCssLoadersRule(ctx, options.build.loaders.css)
+  const cssModuleLoaders = createCssLoadersRule(ctx, options.build.loaders.cssModules)
+
+  return {
+    test,
+    oneOf: [
+      // This matches <style module>
+      {
+        resourceQuery: /module/,
+        use: cssModuleLoaders.concat(styleLoaders)
+      },
+      // This matches plain <style> or <style scoped>
+      {
+        use: cssLoaders.concat(styleLoaders)
+      }
+    ]
+  }
+}
+
+function createCssLoadersRule (ctx: WebpackConfigContext, cssLoaderOptions) {
+  const { options } = ctx
+
+  const cssLoader = { loader: 'css-loader', options: cssLoaderOptions }
+
+  if (options.build.extractCSS) {
+    if (ctx.isServer) {
+      return [cssLoader]
+    }
+
+    return [
+      {
+        loader: MiniCssExtractPlugin.loader,
+        options: { reloadAll: ctx.isDev, hot: ctx.isDev }
+      },
+      cssLoader
+    ]
+  }
+
   return [
-    // {
-    //   test: /\.css$/i,
-    //   oneOf: styleLoader.apply('css')
-    // },
-    // {
-    //   test: /\.p(ost)?css$/i,
-    //   oneOf: styleLoader.apply('postcss')
-    // },
-    // {
-    //   test: /\.less$/i,
-    //   oneOf: styleLoader.apply('less', {
-    //     loader: 'less-loader',
-    //     options: loaders.less
-    //   })
-    // },
-    // {
-    //   test: /\.sass$/i,
-    //   oneOf: styleLoader.apply('sass', {
-    //     loader: 'sass-loader',
-    //     options: loaders.sass
-    //   })
-    // },
-    // {
-    //   test: /\.scss$/i,
-    //   oneOf: styleLoader.apply('scss', {
-    //     loader: 'sass-loader',
-    //     options: loaders.scss
-    //   })
-    // },
-    // {
-    //   test: /\.styl(us)?$/i,
-    //   oneOf: styleLoader.apply('stylus', {
-    //     loader: 'stylus-loader',
-    //     options: loaders.stylus
-    //   })
-    // }
+    {
+      loader: 'vue-style-loader',
+      options: options.build.loaders.vueStyle
+    },
+    cssLoader
   ]
 }
+
+function createStyleResourcesLoaderRule (styleLang, styleResources, rootDir) {
+  // style-resources-loader
+  // https://github.com/yenshih/style-resources-loader
+  if (!styleResources[styleLang]) {
+    return
+  }
+
+  return {
+    loader: 'style-resources-loader',
+    options: {
+      patterns: wrapArray(styleResources[styleLang]).map(p => path.resolve(rootDir, p)),
+      ...styleResources.options
+    }
+  }
+}
diff --git a/packages/nuxt3/src/webpack/utils/style-loader.ts b/packages/nuxt3/src/webpack/utils/style-loader.ts
deleted file mode 100644
index 2ba6e8051a..0000000000
--- a/packages/nuxt3/src/webpack/utils/style-loader.ts
+++ /dev/null
@@ -1,137 +0,0 @@
-import path from 'path'
-// import ExtractCssChunksPlugin from 'extract-css-chunks-webpack-plugin'
-import MiniCssExtractPlugin from 'mini-css-extract-plugin'
-
-import type { Nuxt } from 'src/core'
-import type { NormalizedConfiguration } from 'src/config'
-import { wrapArray } from 'src/utils'
-
-import PostcssConfig from './postcss'
-
-export default class StyleLoader {
-  options: NormalizedConfiguration
-
-  constructor (nuxt: Nuxt, { isServer }) {
-    this.options = nuxt.options
-    this.isServer = isServer
-
-    if (this.options.build.postcss) {
-      this.postcssConfig = new PostcssConfig(nuxt)
-    }
-  }
-
-  get extractCSS () {
-    return this.options.build.extractCSS
-  }
-
-  normalize (loaders) {
-    loaders = wrapArray(loaders)
-    return loaders.map(loader => (typeof loader === 'string' ? { loader } : loader))
-  }
-
-  styleResource (ext) {
-    const { build: { styleResources }, rootDir } = this.options
-    const extResource = styleResources[ext]
-    // style-resources-loader
-    // https://github.com/yenshih/style-resources-loader
-    if (!extResource) {
-      return
-    }
-    const patterns = wrapArray(extResource).map(p => path.resolve(rootDir, p))
-
-    return {
-      loader: 'style-resources-loader',
-      options: Object.assign(
-        { patterns },
-        styleResources.options || {}
-      )
-    }
-  }
-
-  postcss () {
-    // postcss-loader
-    // https://github.com/postcss/postcss-loader
-    if (!this.postcssConfig) {
-      return
-    }
-
-    const config = this.postcssConfig.config()
-
-    if (!config) {
-      return
-    }
-
-    return {
-      loader: 'postcss-loader',
-      options: Object.assign({ sourceMap: this.options.build.cssSourceMap }, config)
-    }
-  }
-
-  css (options) {
-    const cssLoader = { loader: 'css-loader', options }
-
-    if (this.isServer && this.extractCSS) {
-      options.modules = options.modules || {}
-      options.modules.exportOnlyLocals = true
-      return [cssLoader]
-    }
-
-    return [this.styleLoader(), cssLoader]
-  }
-
-  cssModules (options) {
-    return this.css(options)
-  }
-
-  extract () {
-    if (this.extractCSS) {
-      const isDev = this.options.dev
-      return {
-        loader: MiniCssExtractPlugin.loader,
-        options: {
-          // TODO: https://github.com/faceyspacey/extract-css-chunks-webpack-plugin/issues/132
-          // https://github.com/faceyspacey/extract-css-chunks-webpack-plugin/issues/161#issuecomment-500162574
-          reloadAll: isDev,
-          hot: isDev
-        }
-      }
-    }
-  }
-
-  styleLoader () {
-    return this.extract() || {
-      loader: 'vue-style-loader',
-      options: this.options.build.loaders.vueStyle
-    }
-  }
-
-  apply (ext, loaders = []) {
-    const { css, cssModules } = this.options.build.loaders
-
-    const customLoaders = [].concat(
-      this.postcss(),
-      this.normalize(loaders),
-      this.styleResource(ext)
-    ).filter(Boolean)
-
-    css.importLoaders = cssModules.importLoaders = customLoaders.length
-
-    return [
-      // This matches <style module>
-      {
-        resourceQuery: /module/,
-        use: [
-          this.cssModules(cssModules),
-          customLoaders
-        ]
-      },
-      // This matches plain <style> or <style scoped>
-      {
-        use: [
-          this.css(css),
-          customLoaders
-        ]
-      }
-    ]
-  }
-}