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When a stylesheet is imported with `@import “…” layer(utilities)` that means that all classes in that stylesheet and any of its imported stylesheets become candidates for `@utility` conversion. Doing this correctly requires us to place `@utility` rules into separate stylesheets (usually) and replicate the import tree without layers as `@utility` MUST be root-level. If a file consists of only utilities we won't create a separate file for it and instead place the `@utility` rules in the same stylesheet. Been doing a LOT of pairing with @RobinMalfait on this one but I think this is finally ready to be looked at --------- Co-authored-by: Robin Malfait <malfait.robin@gmail.com>