JSFiddle - React, Tailwind, and code Playground

HTML

<button class="addButton">Add item</button>

<ul class="list"></ul>

JavaScript

const list = document.querySelector('.list');
const addButton = document.querySelector('.addButton');
let counter = 0;

function addItem() {
  counter = counter +1;
	const li = document.createElement('li');
  const closeButton = document.createElement('button');
  closeButton.innerHTML = 'x';
  closeButton.classList.add('list__close');
  li.innerHTML = `Item ${counter}`;
  li.appendChild(closeButton);
  list.appendChild(li);
}

function removeItem(e) {
	if (e.target.classList.contains('list__close')) {
  	e.target.parentNode.remove();
  }
}

list.addEventListener('click', removeItem);
addButton.addEventListener('click', addItem);