text: import postcss from 'postcss'
  
  export default function convertLayerAtRulesToControlComments() {
    return function(css) {
      css.walkAtRules('layer', atRule => {
        const layer = atRule.params
  
        if (!['base', 'components', 'utilities'].includes(layer)) {
          return
        }
  
        atRule.before(postcss.comment({ text: `tailwind start ${layer}` }))
        atRule.before(atRule.nodes)
        atRule.before(postcss.comment({ text: `tailwind end ${layer}` }))
        atRule.remove()
      })
    }
  }
  