I see. I don't know of a ready-made tutorial/guide for that. I guess the big decision is whether to replace the low-level tokens (in code) such as "color-grey-100" with semantic ones like "color-background" or not?
Right, that is the difficulty. Also might depend on how the Tailwind is used: ready-made react components that encapsulate it for most part, or then custom tailwind used a lot in views etc.
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I mean things like background, foreground, accent colours etc.
Not sure really how much to do it, because it also sort of goes against Tailwind too.
https://ui.shadcn.com/docs/theming