diff --git a/src/assets.ts b/src/assets.ts
new file mode 100644
index 0000000..1fe717d
--- /dev/null
+++ b/src/assets.ts
@@ -0,0 +1,16 @@
+/**
+ * @see https://github.com/tailwindlabs/tailwindcss/blob/v4.1.13/packages/%40tailwindcss-browser/src/assets.ts
+ */
+import index from "tailwindcss-v4/index.css";
+import preflight from "tailwindcss-v4/preflight.css";
+import theme from "tailwindcss-v4/theme.css";
+import utilities from "tailwindcss-v4/utilities.css";
+
+const css = {
+  index,
+  preflight,
+  theme,
+  utilities,
+};
+
+export default { css };
diff --git a/src/compile-css.test.ts b/src/compile-css.test.ts
new file mode 100644
index 0000000..c059ee5
--- /dev/null
+++ b/src/compile-css.test.ts
@@ -0,0 +1,15 @@
+import { expect, it } from "vitest";
+import compileCss from "./compile-css.js";
+
+it("compiled css should contain standard tailwindcss layers", async () => {
+  const compiledCss = await compileCss([], "", { addPreflight: true });
+  const standardLayers = ["theme", "base", "utilities"];
+  standardLayers.forEach((layer) => {
+    expect(compiledCss).toContain(`@layer ${layer}`);
+  });
+});
+
+it("compiled css should contain standard tailwindcss layers order declaration", async () => {
+  const compiledCss = await compileCss([], "", { addPreflight: true });
+  expect(compiledCss).toContain("@layer theme, base, components, utilities;");
+});
diff --git a/src/compile-css.ts b/src/compile-css.ts
index 5e194e4..c0ef0c2 100644
--- a/src/compile-css.ts
+++ b/src/compile-css.ts
@@ -1,8 +1,59 @@
 import { compile as tailwindV4Compile } from "tailwindcss-v4";
-import tailwindV4PreflightCss from "tailwindcss-v4/preflight.css";
-import tailwindV4DefaultThemeCss from "tailwindcss-v4/theme.css";
+import assets from "./assets.js";
 import extractImports from "./extract-imports.js";
 
+/**
+ * Same as loadStylesheet function from `@tailwindcss/browser`,
+ * but with instrumentation removed.
+ *
+ * @see https://github.com/tailwindlabs/tailwindcss/blob/v4.1.13/packages/%40tailwindcss-browser/src/index.ts#L109
+ */
+// eslint-disable-next-line @typescript-eslint/require-await
+async function loadStylesheet(id: string, base: string) {
+  if (id === "tailwindcss") {
+    return {
+      path: "virtual:tailwindcss-v4/index.css",
+      base,
+      content: assets.css.index,
+    };
+  }
+  if (
+    id === "tailwindcss/preflight" ||
+    id === "tailwindcss/preflight.css" ||
+    id === "./preflight.css"
+  ) {
+    return {
+      path: "virtual:tailwindcss-v4/preflight.css",
+      base,
+      content: assets.css.preflight,
+    };
+  }
+  if (
+    id === "tailwindcss/theme" ||
+    id === "tailwindcss/theme.css" ||
+    id === "./theme.css"
+  ) {
+    return {
+      path: "virtual:tailwindcss-v4/theme.css",
+      base,
+      content: assets.css.theme,
+    };
+  }
+  if (
+    id === "tailwindcss/utilities" ||
+    id === "tailwindcss/utilities.css" ||
+    id === "./utilities.css"
+  ) {
+    return {
+      path: "virtual:tailwindcss-v4/utilities.css",
+      base,
+      content: assets.css.utilities,
+    };
+  }
+
+  throw new Error(`The browser build does not support @import for "${id}"`);
+}
+
 /**
  * Options for compiling CSS.
  * @see {compileCss}
@@ -52,13 +103,17 @@ export default async function compileCss(
   const { cssWithoutImports: configurationCssWithoutImports, importRules } =
     extractImports(configurationCss);
   const compiler = await tailwindV4Compile(
+    // Since preflight can be disabled, we need to import each layer explicitly,
+    // instead of just `@import "tailwindcss"`.
     `
     ${importRules}
-    ${addPreflight ? tailwindV4PreflightCss : ""}
-    ${tailwindV4DefaultThemeCss}
+    @layer theme, base, components, utilities;
+    @import "tailwindcss/theme.css" layer(theme);
+    ${addPreflight ? '@import "tailwindcss/preflight.css" layer(base);' : ""}
+    @import "tailwindcss/utilities.css" layer(utilities);
     ${configurationCssWithoutImports}
-    @tailwind utilities;
     `,
+    { loadStylesheet },
   );
   return compiler.build(classNameCandidates);
 }
diff --git a/src/types/tailwindcss-v4.d.ts b/src/types/tailwindcss-v4.d.ts
index dc3b843..e754f2e 100644
--- a/src/types/tailwindcss-v4.d.ts
+++ b/src/types/tailwindcss-v4.d.ts
@@ -1,4 +1,4 @@
-declare module "tailwindcss-v4/theme.css" {
+declare module "tailwindcss-v4/index.css" {
   const content: string;
   export default content;
 }
@@ -7,3 +7,13 @@ declare module "tailwindcss-v4/preflight.css" {
   const content: string;
   export default content;
 }
+
+declare module "tailwindcss-v4/theme.css" {
+  const content: string;
+  export default content;
+}
+
+declare module "tailwindcss-v4/utilities.css" {
+  const content: string;
+  export default content;
+}