The general structure that I'd recommend is:
Generally, I'd recommend keeping
*.pc files in the same directories as the components that are using them. Here's an example structure:
There are many ways to do this, but I always keep
*.pc files next to their corresponding
*.tsx file, and name them about the same - it's an easy rule to follow that works well.
There will be cases where you'll need to re-use PC files across mutiple components or other PC files. Some examples of this would be:
colors.pc, and other files that contain your app's core design tokens. For organizing those, I think you're fine putting them into your common components directory since your components are going to be the only things using them.
PC files also do export components, so I think it's better to keep organization simple and just classify them the same as your regular components.