Updated the files.

my-app/node_modules/icss-utils/src/createICSSRules.js

@@ -0,0 +1,67 @@
+const createImports = (imports, postcss, mode = "rule") => {
+  return Object.keys(imports).map((path) => {
+    const aliases = imports[path];
+    const declarations = Object.keys(aliases).map((key) =>
+      postcss.decl({
+        prop: key,
+        value: aliases[key],
+        raws: { before: "\n  " },
+      })
+    );
+
+    const hasDeclarations = declarations.length > 0;
+
+    const rule =
+      mode === "rule"
+        ? postcss.rule({
+            selector: `:import('${path}')`,
+            raws: { after: hasDeclarations ? "\n" : "" },
+          })
+        : postcss.atRule({
+            name: "icss-import",
+            params: `'${path}'`,
+            raws: { after: hasDeclarations ? "\n" : "" },
+          });
+
+    if (hasDeclarations) {
+      rule.append(declarations);
+    }
+
+    return rule;
+  });
+};
+
+const createExports = (exports, postcss, mode = "rule") => {
+  const declarations = Object.keys(exports).map((key) =>
+    postcss.decl({
+      prop: key,
+      value: exports[key],
+      raws: { before: "\n  " },
+    })
+  );
+
+  if (declarations.length === 0) {
+    return [];
+  }
+  const rule =
+    mode === "rule"
+      ? postcss.rule({
+          selector: `:export`,
+          raws: { after: "\n" },
+        })
+      : postcss.atRule({
+          name: "icss-export",
+          raws: { after: "\n" },
+        });
+
+  rule.append(declarations);
+
+  return [rule];
+};
+
+const createICSSRules = (imports, exports, postcss, mode) => [
+  ...createImports(imports, postcss, mode),
+  ...createExports(exports, postcss, mode),
+];
+
+module.exports = createICSSRules;