Return an array of elements that scroll horizontally or vertically

elementsWithScrolls.js

const canUseDOM = () => (
  typeof window !== 'undefined' &&
  typeof window.document !== 'undefined' &&
  typeof window.document.createElement !== 'undefined'
);

function elementsWithScrolls() {
  if (!canUseDOM()) {
    return;
  }
  
  const getCss = (elem, style) => getComputedStyle(elem)[style];

  const autoOrScroll = (text) => text === 'scroll' || text === 'auto';

  const isXScrollable = (elem) => elem.offsetWidth < elem.scrollWidth && autoOrScroll(getCss(elem, 'overflow-x'));
  
  const isYScrollable = (elem) => elem.offsetHeight < elem.scrollHeight && autoOrScroll(getCss(elem, 'overflow-y'));
  
  const hasScroller = (elem) => isYScrollable(elem) || isXScrollable(elem);

  return [...document.querySelectorAll('*')].filter(hasScroller);
}