docs: add basic README and missing LICENCE

LICENSE

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+The MIT License (MIT)
+
+Copyright (c) 2016-present - Nuxt Team
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

README.md

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+# Nuxt Test Utils
+
+🧪 [Nuxt](https://nuxt.com/) Test Utils
+
+## Overview
+
+Nuxt offers first-class support for e2e and unit testing of your Nuxt applications. `@nuxt/test-utils` currently contains e2e test utilities allowing you to test your app in production/development environments, and [`nuxt-vitest`](https://github.com/danielroe/nuxt-vitest) is planned to be merged to provide unit testing capabilities.
+
+Nuxt Test Utils is currently powering [the tests we use on Nuxt itself](https://github.com/nuxt/nuxt/tree/main/test), as well as tests used throughout the module ecosystem.
+
+You can find out more about how to use Nuxt Test Utils:
+
+- in [a general overview](https://nuxt.com/docs/getting-started/testing)
+- in [an in-depth guide for module authors](https://nuxt.com/docs/guide/going-further/modules/#testing)
+
+## License
+
+[MIT](./LICENSE)