Example theme.json with nesting

theme.json

{
	"$schema": "https://schemas.wp.org/trunk/theme.json",
	"version": 2,
	"settings": {
		"appearanceTools": true,
		"useRootPaddingAwareAlignments": true,
		"border": {
			"color": false,
			"radius": false,
			"style": false,
			"width": false
		},
		"color": {
			"text": false,
			"background": false,
			"link": false,
			"custom": false,
			"defaultPalette": false,
			"defaultGradients": false,
			"defaultDuotone": false,
			"customGradient": false,
			"customDuotone": false,
			"palette": [
				{
					"slug": "text",
					"color": "var(--wp--custom--text--secondary)",
					"name": "text"
				},
				{
					"slug": "heading",
					"color": "var(--wp--custom--text--primary)",
					"name": "heading"
				},
				{
					"slug": "layer-accent-red",
					"color": "var(--wp--custom--layer--accent--red)",
					"name": "red accent"
				},
				{
					"slug": "layer-accent-yellow",
					"color": "var(--wp--custom--layer--accent--yellow)",
					"name": "yellow accent"
				},
				{
					"slug": "layer-accent-blue",
					"color": "var(--wp--custom--layer--accent--blue)",
					"name": "blue accent"
				}
			],
			"gradients": []
		},
		"custom": {
			"heading": {
				"1": {
					"font-size": "clamp(0.89rem, calc(0.95rem + -0.06vw), 0.94rem)"
				},
				"2": {
					"font-size": "clamp(1.22rem, calc(1.07rem + 0.75vw), 1.84rem)"
				},
				"3": {
					"font-size": "clamp(1.30rem, calc(1.08rem + 1.09vw), 2.20rem)"
				},
				"4": {
					"font-size": "clamp(1.38rem, calc(1.08rem + 1.52vw), 2.64rem)"
				},
				"5": {
					"font-size": "clamp(1.48rem, calc(1.07rem + 2.04vw), 3.17rem)"
				},
				"6": {
					"font-size": "clamp(1.57rem, calc(1.04rem + 2.69vw), 3.81rem)"
				}
			},
			"quotation": {
				"1": {
					"font-size": "clamp(1.30rem, calc(1.08rem + 1.09vw), 2.20rem)"
				},
				"2": {
					"font-size": "clamp(1.38rem, calc(1.08rem + 1.52vw), 2.64rem)"
				},
				"3": {
					"font-size": "clamp(1.48rem, calc(1.07rem + 2.04vw), 3.17rem)"
				}
			},
			"layer": {
				"accent": {
					"red": "#ff8872",
					"yellow": "#ffb84a",
					"blue": "#77cad8"
				}
			},
			"text": {
				"primary": "#13191e",
				"secondary": "#444140"
			}
		},
		"spacing": {
			"margin": false,
			"padding": false,
			"units": [
				"rem",
				"%"
			]
		},
		"typography": {
			"customFontSize": false,
			"fontStyle": false,
			"fontWeight": false,
			"letterSpacing": false,
			"lineHeight": false,
			"textDecoration": false,
			"textTransform": false,
			"dropCap": false,
			"fontFamilies": [],
			"fontSizes": []
		},
		"blocks": {
			"core/heading": {
				"color": {
					"text": true,
					"palette": [
						{
							"slug": "text",
							"color": "var(--wp--custom--text--secondary)",
							"name": "text"
						},
						{
							"slug": "heading",
							"color": "var(--wp--custom--text--primary)",
							"name": "heading"
						},
						{
							"slug": "layer-accent-blue",
							"color": "var(--wp--custom--layer--accent--blue)",
							"name": "blue accent"
						}
					]
				},
				"typography": {
					"fontSizes": [
						{
							"slug": "heading-2",
							"size": "var(--wp--custom--heading--2--font-size)",
							"name": "Heading 2"
						},
						{
							"slug": "heading-3",
							"size": "var(--wp--custom--heading--3--font-size)",
							"name": "Heading 3"
						},
						{
							"slug": "heading-4",
							"size": "var(--wp--custom--heading--4--font-size)",
							"name": "Heading 4"
						},
						{
							"slug": "heading-5",
							"size": "var(--wp--custom--heading--5--font-size)",
							"name": "Heading 5"
						},
						{
							"slug": "heading-6",
							"size": "var(--wp--custom--heading--6--font-size)",
							"name": "Heading 6"
						}
					]
				}
			},
			"core/quote": {
				"typography": {
					"fontSizes": [
						{
							"slug": "quote-1",
							"size": "var(--wp--custom--quotation--1--font-size)",
							"name": "Quote 1"
						},
						{
							"slug": "quote-2",
							"size": "var(--wp--custom--quotation--2--font-size)",
							"name": "Quote 2"
						},
						{
							"slug": "quote-3",
							"size": "var(--wp--custom--quotation--3--font-size)",
							"name": "Quote 3"
						}
					]
				},
				"color": {
					"gradients": []
				},
				"core/heading": {
					"color": {
						"text": true,
						"palette": [
							{
								"slug": "layer-accent-red",
								"color": "var(--wp--custom--layer--accent--red)",
								"name": "red accent"
							}
						]
					},
					"typography": {
						"fontWeight": true,

						"fontSizes": [
							{
								"slug": "heading-4",
								"size": "var(--wp--custom--heading--4--font-size)",
								"name": "Heading 4"
							},
							{
								"slug": "heading-6",
								"size": "var(--wp--custom--heading--6--font-size)",
								"name": "Heading 6"
							}
						]
					},
					"border": {
						"color": true
					}
				},
				"core/media-text": {
					"color": {
						"gradients": []
					},
					"core/heading": {
						"color": {
							"text": true,
							"palette": [
								{
									"slug": "layer-accent-yellow",
									"color": "var(--wp--custom--layer--accent--yellow)",
									"name": "yellow accent"
								}
							]
						},
						"typography": {
							"fontWeight": true,

							"fontSizes": [
								{
									"slug": "heading-4",
									"size": "var(--wp--custom--heading--4--font-size)",
									"name": "Heading 4"
								},
								{
									"slug": "heading-6",
									"size": "var(--wp--custom--heading--6--font-size)",
									"name": "Heading 6"
								}
							]
						},
						"border": {
							"color": true
						}
					}
				}
			}
		}
	},
	"styles": {
		"blocks": {
			"core/heading": {
				"color": {
					"text": "var(--wp--custom--text--primary)"
				},
				"typography": {
					"fontSize": "var(--wp--custom--heading--4--font-size)",
					"fontFamily": "var(--wp--custom--heading--4--font-family)",
					"lineHeight": "var(--wp--custom--heading--4--line-height)",
					"fontWeight": "var(--wp--custom--heading--4--font-weight)"
				}
			}
		}
	},
	"templateParts": [
		{
			"name": "header",
			"title": "Header",
			"area": "header"
		},
		{
			"name": "footer",
			"title": "Footer",
			"area": "footer"
		}
	],
	"customTemplates": [
		{
			"name": "",
			"title": "",
			"postTypes": [
				"post",
				"page"
			]
		}
	]
}