update directory structure

playground/server/api/trpc/[trpc].ts

@@ -0,0 +1,23 @@
+import { createNuxtApiHandler } from 'trpc-nuxt'
+import { appRouter } from '../../trpc/routers'
+import { createContext } from '~~/server/trpc/context'
+
+export default createNuxtApiHandler({
+  router: appRouter,
+  /**
+   * @link https://trpc.io/docs/context
+   */
+  createContext,
+  onError({ error }) {
+    if (error.code === 'INTERNAL_SERVER_ERROR') {
+      // send to bug reporting
+      console.error('Something went wrong', error)
+    }
+  },
+  /**
+   * @link https://trpc.io/docs/caching#api-response-caching
+   */
+  // responseMeta() {
+  //   // ...
+  // },
+})