Add initial Code

resources/js/components/ui/tabs/Tabs.vue

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+<script setup lang="ts">
+import type { TabsRootEmits, TabsRootProps } from "reka-ui"
+import type { HTMLAttributes } from "vue"
+import { reactiveOmit } from "@vueuse/core"
+import { TabsRoot, useForwardPropsEmits } from "reka-ui"
+import { cn } from "@/lib/utils"
+
+const props = defineProps<TabsRootProps & { class?: HTMLAttributes["class"] }>()
+const emits = defineEmits<TabsRootEmits>()
+
+const delegatedProps = reactiveOmit(props, "class")
+const forwarded = useForwardPropsEmits(delegatedProps, emits)
+</script>
+
+<template>
+  <TabsRoot
+    data-slot="tabs"
+    v-bind="forwarded"
+    :class="cn('flex flex-col gap-2', props.class)"
+  >
+    <slot />
+  </TabsRoot>
+</template>