diff --git a/config/design-tokens/spacing.json b/config/design-tokens/spacing.json
new file mode 100644
index 0000000..d014838
--- /dev/null
+++ b/config/design-tokens/spacing.json
@@ -0,0 +1,11 @@
+{
+  "0": 0,
+  "0.25": 4,
+  "0.5": 8,
+  "1": 16,
+  "1.5": 24,
+  "2": 32,
+  "3": 48,
+  "4": 64,
+  "5": 80
+}
diff --git a/src/css-utils/spacing.js b/src/css-utils/spacing.js
new file mode 100644
index 0000000..1a315d4
--- /dev/null
+++ b/src/css-utils/spacing.js
@@ -0,0 +1,50 @@
+const spacing = require("../../config/design-tokens/spacing.json");
+const { helperClassesToCss } = require("./helperClasses");
+
+const spacingToCss = (variant, value) =>
+  `--spacing-${variant.replace(".", "\\.")}: ${value}px;`;
+
+const spacingToHelperClassesCss = (spacingValues, helperClasses) => {
+  return Object.entries(spacingValues).reduce((css, [spacingVariant]) => {
+    const variant = spacingVariant.replace(".", "\\.");
+    return (
+      css +
+      helperClassesToCss(helperClasses, variant, `var(--spacing-${variant})`)
+    );
+  }, ``);
+};
+
+const helperClasses = [
+  ["m", ["margin"]],
+  ["my", ["margin-block-start", "margin-block-end"]],
+  ["mx", ["margin-inline-start", "margin-inline-end"]],
+  ["ml", ["margin-inline-start"]],
+  ["mr", ["margin-inline-start"]],
+  ["mt", ["margin-block-start"]],
+  ["mb", ["margin-block-end"]],
+  ["p", ["padding"]],
+  ["py", ["padding-block-start", "padding-block-end"]],
+  ["px", ["padding-inline-start", "padding-inline-end"]],
+  ["pl", ["padding-inline-start"]],
+  ["pr", ["padding-inline-start"]],
+  ["pt", ["padding-block-start"]],
+  ["pb", ["padding-block-end"]],
+  ["w", ["width"]],
+  ["h", ["height"]],
+  ["size", ["width", "height"]],
+  ["radius", ["border-radius"]],
+  ["gap", ["gap"]],
+  ["row-gap", ["row-gap"]],
+  ["column-gap", ["column-gap"]],
+];
+
+const spacingVariablesCss = Object.entries(spacing).reduce(
+  (css, [variant, value]) => css + spacingToCss(variant, value),
+  ``,
+);
+
+const helperCss = spacingToHelperClassesCss(spacing, helperClasses);
+
+const css = `:root{${spacingVariablesCss}}${helperCss}`;
+
+module.exports = css;