Captain's Log is a super barebones starterkit pulled right from the https://underscores.me/ starter theme with Laravel Mix and TailwindCSS installed
Simply copy the theme and find/replace all instances of "captainslog" with your theme name. Then update your theme name in ./style.css
Then run npm install to install the packages:
npm install
Finally, run the command below to process Laravel Mix
npm run dev
Once that's done, you should be able to add any Tailwind classes to your theme and be able to start customizing!
Note that all custom CSS can be added to ./src/sass/theme.scss and will compile to ./dist/css/theme.css after running "npm run dev". the ./style.css file is not pulled in and only used for Wordpress to identify your theme. This can be enabled simply by uncommenting line 120 of functions.php