best way to create reusable components with tailwind and react

@layer components {
  .select2-dropdown {
    @apply rounded-b-lg shadow-md;
  }
  .select2-search {
    @apply border border-gray-300 rounded;
  }
  .select2-results__group {
    @apply text-lg font-bold text-gray-900;
  }
  /* ... */
}

@layer components {
  .select2-dropdown {
    @apply rounded-b-lg shadow-md;
  }
  .select2-search {
    @apply border border-gray-300 rounded;
  }
  .select2-results__group {
    @apply text-lg font-bold text-gray-900;
  }
  /* ... */
}