Theme light missing variable error if using @theme instead of @layer theme

[Alvi24]

if have setup my globals.css to use @theme as the default theme(light)
and @variant dakr for dark theme but i am getting this error
Theme light is missing variable --color-accent | Uniwind Error - All themes must have the same variables

i have tried also using @layer theme but i am currently facing this issues with that approach:
1.Tailwind extension intellisense not working
2. Getting Duplicate custom properties can lead to unexpected behavior and may override previous declarations unintentionally.
in globals.css

[github-actions]

This issue has been automatically closed because it lacks a clear, minimal reproduction that we can use to verify the reported bug.

[jpudysz]

Please follow the docs.

If you add --color-accent to one theme you need to add it to other themes.