Is your feature request related to a problem? Please describe.

Words directly take from @pi0, as I think he states the problem perfectly:

Due to a lack of standards for where tools store their configuration, the number of top-level configuration files in projects is increasing day by day. See .config dir proposal for more context.

Describe the solution you'd like

I propose supporting .config/tailwind.config.js and .config/tailwind.js as alternative places to check and load the tailwind configuration if top-level tailwind.config.ts does not exist to unblock adopting this new convention across the ecosystem.

In Nuxt/CLI Version 3.10.1 (or more specifically c12, the config loader) this was now added. https://github.com/nuxt/cli/releases/tag/v3.10.1. You can therefore now store your nuxt.config.ts inside ./config/nuxt.config.ts.

Describe alternatives you've considered

Just the root folder.