EmptyState

<section class="es-card" aria-labelledby="esTitle">
  <div class="es-icon" aria-hidden="true">🗂</div>
  <h2 id="esTitle" class="es-title">No invoices yet</h2>
  <p class="es-body">Create your first invoice to start tracking billable usage and payment status.</p>
  <button type="button" class="es-btn">Create invoice</button>
</section>