Refactor loader

[alexander-akait]

This PR contains a:

• bugfix
• new feature
• code refactor
• test update
• typo fix
• metadata update

Motivation / Use-Case

refactor code

Breaking Changes

No

Additional Info

No

[codecov]

Codecov Report

Merging #956 into master will decrease coverage by 0.25%.
The diff coverage is 99.15%.

@@            Coverage Diff             @@
##           master     #956      +/-   ##
==========================================
- Coverage    98.6%   98.35%   -0.26%     
==========================================
  Files          10       10              
  Lines         431      425       -6     
  Branches      133      127       -6     
==========================================
- Hits          425      418       -7     
- Misses          6        7       +1

Impacted Files	Coverage Δ
src/utils.js	99.12% <100%> (-0.29%)	⬇️
src/runtime/getUrl.js	100% <100%> (ø)
src/plugins/postcss-import-parser.js	97.87% <100%> (ø)	⬆️
src/index.js	97.87% <100%> (+0.31%)	⬆️
src/plugins/postcss-url-parser.js	97.67% <100%> (+0.14%)	⬆️
src/plugins/postcss-icss-parser.js	98.33% <97.36%> (-1.67%)	⬇️

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