diff --git a/components/lib/theme/aura/panelmenu/index.js b/components/lib/theme/aura/panelmenu/index.js
index 024b6b227..053d46aa0 100644
--- a/components/lib/theme/aura/panelmenu/index.js
+++ b/components/lib/theme/aura/panelmenu/index.js
@@ -1,11 +1,151 @@
 export default {
     variables: {
         colorScheme: {
-            light: {},
-            dark: {},
-        },
+            light: {
+                panel: {
+                    background: '{surface.0}',
+                    borderColor: '{surface.200}',
+                    textColor: '{surface.700}'
+                },
+                item: {
+                    backgroundFocus: '{surface.100}',
+                    text: {
+                        color: '{surface.700}',
+                        colorFocus: '{surface.800}'
+                    },
+                    icon: {
+                        color: '{surface.400}',
+                        colorFocus: '{surface.500}'
+                    }
+                }
+            },
+            dark: {}
+        }
     },
     css: `
+.p-panelmenu {
+    display: flex;
+    flex-direction: column;
+    gap: 0.75rem;
+}
 
-`,
+.p-panelmenu-panel {
+    background: var(--p-panelmenu-panel-background);
+    border: 1px solid var(--p-panelmenu-panel-border-color);
+    color: var(--p-panelmenu-panel-text-color);
+    border-radius: var(--p-rounded-base);
+    padding: 0.25rem 0.25rem;
+}
+
+.p-panelmenu-header {
+    outline: 0 none;
+    border: 0 none;
+}
+
+.p-panelmenu-header-content {
+    border: 0 none;
+    color: var(--p-panelmenu-item-text-color);
+    border-radius: var(--p-rounded-base);
+    transition: background-color 0.2s, color 0.2s, outline-color 0.2s;
+    outline-color: transparent;
+}
+
+.p-panelmenu-header-action {
+    display: flex;
+    gap: 0.5rem;
+    align-items: center;
+    user-select: none;
+    cursor: pointer;
+    position: relative;
+    text-decoration: none;
+    color: inherit;
+    padding: 0.5rem 0.75rem;
+    font-weight: 600;
+}
+
+.p-panelmenu .p-submenu-icon,
+.p-panelmenu .p-menuitem-icon {
+    color: var(--p-panelmenu-item-icon-color);
+}
+
+.p-panelmenu-header:not(.p-disabled):focus-visible .p-panelmenu-header-content {
+    background: var(--p-panelmenu-item-background-focus);
+    color: var(--p-panelmenu-item-text-color-focus);
+}
+
+.p-panelmenu-header:not(.p-disabled):focus-visible .p-panelmenu-header-content .p-submenu-icon,
+.p-panelmenu-header:not(.p-disabled):focus-visible .p-panelmenu-header-content .p-menuitem-icon {
+    color: var(--p-panelmenu-item-icon-color-focus);
+}
+
+.p-panelmenu-header:not(.p-disabled) .p-panelmenu-header-content:hover {
+    background: var(--p-panelmenu-item-background-focus);
+    color: var(--p-panelmenu-item-text-color-focus);
+}
+
+.p-panelmenu-header:not(.p-disabled).p-panelmenu-header-content:hover .p-submenu-icon,
+.p-panelmenu-header:not(.p-disabled) .p-panelmenu-header-content:hover .p-menuitem-icon {
+    color: var(--p-panelmenu-item-icon-color-focus);
+}
+
+.p-panelmenu .p-menuitem {
+    margin: 2px 0;
+}
+
+.p-panelmenu .p-menuitem:first-child {
+    margin-top: 0;
+}
+
+.p-panelmenu .p-menuitem:last-child {
+    margin-bottom: 0;
+}
+
+.p-panelmenu .p-submenu-list {
+    margin: 4px 0 0 0;
+    padding: 0 0 0 1rem;
+    list-style: none;
+}
+
+.p-panelmenu .p-menuitem-link {
+    display: flex;
+    gap: 0.5rem;
+    align-items: center;
+    user-select: none;
+    cursor: pointer;
+    text-decoration: none;
+    color: inherit;
+    position: relative;
+    overflow: hidden;
+    padding: 0.5rem 0.75rem;
+}
+
+.p-panelmenu .p-menuitem-text {
+    line-height: 1;
+}
+
+.p-panelmenu .p-menuitem-content {
+    transition: background-color var(--p-transition-duration), color var(--p-transition-duration);
+    border-radius: var(--p-rounded-sm);
+    color: var(--p-menu-item-text-color);
+}
+
+.p-panelmenu .p-menuitem.p-focus > .p-menuitem-content {
+    color: var(--p-panelmenu-item-text-color-focus);
+    background: var(--p-panelmenu-item-background-focus);
+}
+
+.p-panelmenu .p-menuitem.p-focus > .p-menuitem-icon {
+    color: var(--p-panelmenu-item-icon-color-focus);
+}
+
+.p-panelmenu .p-menuitem:not(.p-disabled) > .p-menuitem-content:hover {
+    color: var(--p-panelmenu-item-text-color-focus);
+    background: var(--p-panelmenu-item-background-focus);
+}
+
+.p-panelmenu .p-menuitem:not(.p-disabled) > .p-menuitem-content:hover .p-menuitem-icon, 
+.p-panelmenu .p-menuitem:not(.p-disabled) > .p-menuitem-content:hover .p-submenu-icon {
+    color: var(--p-panelmenu-item-icon-color-focus);
+}
+`
 };