Here are essentials, as they stand in my closet right now.

black ponte pants
skinny jeans
cropped jeans
black wrap skirt

One and Done:
sleeveless black dress
long-sleeved black dress
black jumpsuit

black graphic tee
black cami
black tank
black blouse
black v-neck pullover
black cropped short-sleeve tee
striped long-sleeve tee

black puffer
long black cardigan/duster

sandals (these are kind of statement-y, but I'm wearing them as an essential, and they're here to remind me that a neutral, comfortable sandal is essential for my makes sense in my head)
black ankle boots
All-Birds runners
slip-on mules

crossbody bag
tote bag
sun hat

I "auditioned" a few new essentials last year, including the black cropped tee above and a cream cami. The lighter color hasn't yet made the cut, but maybe as the year progresses. I'll also note that this are the prime examples of each essential in my closet, but I do have duplicates (either functional or exact) of many of them.