Maybe/app/views/categories/index.html.erb

<% content_for :sidebar do %>
  <%= render "settings/nav" %>
<% end %>
<section class="space-y-4">
  <header class="flex items-center justify-between">
    <h1 class="text-gray-900 text-xl font-medium"><%= t(".categories") %></h1>

    <%= link_to new_category_path, class: "rounded-lg bg-gray-900 text-white flex items-center gap-1 justify-center hover:bg-gray-700 px-3 py-2", data: { turbo_frame: :modal } do %>
      <%= lucide_icon "plus", class: "w-5 h-5" %>
      <p><%= t(".new") %></p>
    <% end %>
  </header>

  <div class="bg-white shadow-xs border border-alpha-black-25 rounded-xl p-4">
    <div class="rounded-xl bg-gray-25 p-1">
      <h2 class="uppercase px-4 py-2 text-gray-500 text-xs"><%= t(".categories") %> · <%= @categories.size %></h2>

      <div class="border border-alpha-gray-100 rounded-lg bg-white shadow-xs">
        <%= render collection: @categories, partial: "categories/row" %>
      </div>
    </div>
  </div>

  <footer class="flex justify-between gap-4">
    <%= previous_setting("Tags", tags_path) %>
    <%= next_setting("Merchants", transaction_merchants_path) %>
  </footer>
</section>