⚡️ feat: create heading component

packages/frontend/src/components/shared/Heading/Heading.theme.ts

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+import { tv, type VariantProps } from 'tailwind-variants';
+
+export const headingTheme = tv({
+  base: ['text-elements-high-em', 'font-display', 'font-semibold'],
+});
+
+export type HeadingVariants = VariantProps<typeof headingTheme>;

packages/frontend/src/components/shared/Heading/Heading.tsx

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+import React, { type PropsWithChildren } from 'react';
+
+import { headingTheme, type HeadingVariants } from './Heading.theme';
+import { PolymorphicProps } from 'types/common';
+
+export type HeadingElementType = 'h1' | 'h2' | 'h3' | 'h4' | 'h5' | 'h6';
+
+export type HeadingProps<Element extends HeadingElementType> =
+  PropsWithChildren<PolymorphicProps<Element, HeadingVariants>>;
+
+export const Heading = <Element extends HeadingElementType>({
+  children,
+  as,
+  className,
+  ...props
+}: HeadingProps<Element>) => {
+  // Component is the element that will be rendered
+  const Component = as ?? 'h1';
+
+  return (
+    <Component
+      {...props}
+      className={headingTheme({
+        className,
+      })}
+    >
+      {children}
+    </Component>
+  );
+};

packages/frontend/src/components/shared/Heading/index.ts

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+export * from './Heading';