diff --git a/ReactCommon/fabric/element/BUCK b/ReactCommon/fabric/element/BUCK
new file mode 100644
index 00000000000000..16ad2e7d790b04
--- /dev/null
+++ b/ReactCommon/fabric/element/BUCK
@@ -0,0 +1,81 @@
+load("@fbsource//tools/build_defs/apple:flag_defs.bzl", "get_debug_preprocessor_flags")
+load(
+    "//tools/build_defs/oss:rn_defs.bzl",
+    "ANDROID",
+    "APPLE",
+    "CXX",
+    "fb_xplat_cxx_test",
+    "get_apple_compiler_flags",
+    "get_apple_inspector_flags",
+    "react_native_xplat_target",
+    "rn_xplat_cxx_library",
+    "subdir_glob",
+)
+
+APPLE_COMPILER_FLAGS = get_apple_compiler_flags()
+
+rn_xplat_cxx_library(
+    name = "element",
+    srcs = glob(
+        ["**/*.cpp"],
+        exclude = glob(["tests/**/*.cpp"]),
+    ),
+    headers = glob(
+        ["**/*.h"],
+        exclude = glob(["tests/**/*.h"]),
+    ),
+    header_namespace = "",
+    exported_headers = subdir_glob(
+        [
+            ("", "*.h"),
+        ],
+        prefix = "react/element",
+    ),
+    compiler_flags = [
+        "-fexceptions",
+        "-frtti",
+        "-std=c++14",
+        "-Wall",
+    ],
+    fbobjc_compiler_flags = APPLE_COMPILER_FLAGS,
+    fbobjc_labels = ["supermodule:ios/isolation/infra.react_native"],
+    fbobjc_preprocessor_flags = get_debug_preprocessor_flags() + get_apple_inspector_flags(),
+    force_static = True,
+    macosx_tests_override = [],
+    platforms = (ANDROID, APPLE, CXX),
+    preprocessor_flags = [
+        "-DLOG_TAG=\"ReactNative\"",
+        # Systraces are temporary disabled.
+        # "-DWITH_FBSYSTRACE=1",
+    ],
+    tests = [":tests"],
+    visibility = ["PUBLIC"],
+    deps = [
+        "fbsource//xplat/fbsystrace:fbsystrace",
+        react_native_xplat_target("fabric/components/view:view"),
+        react_native_xplat_target("fabric/uimanager:uimanager"),
+        react_native_xplat_target("fabric/core:core"),
+        react_native_xplat_target("fabric/debug:debug"),
+        react_native_xplat_target("utils:utils"),
+    ],
+)
+
+fb_xplat_cxx_test(
+    name = "tests",
+    srcs = glob(["tests/**/*.cpp"]),
+    headers = glob(["tests/**/*.h"]),
+    compiler_flags = [
+        "-fexceptions",
+        "-frtti",
+        "-std=c++14",
+        "-Wall",
+    ],
+    contacts = ["oncall+react_native@xmail.facebook.com"],
+    platforms = (ANDROID, APPLE, CXX),
+    deps = [
+        "fbsource//xplat/third-party/gmock:gtest",
+        ":element",
+        react_native_xplat_target("fabric/components/root:root"),
+        react_native_xplat_target("fabric/components/view:view"),
+    ],
+)
diff --git a/ReactCommon/fabric/element/ComponentBuilder.cpp b/ReactCommon/fabric/element/ComponentBuilder.cpp
new file mode 100644
index 00000000000000..6424b1b6fc6a6c
--- /dev/null
+++ b/ReactCommon/fabric/element/ComponentBuilder.cpp
@@ -0,0 +1,51 @@
+/*
+ * Copyright (c) Facebook, Inc. and its affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+#include "ComponentBuilder.h"
+
+namespace facebook {
+namespace react {
+
+ComponentBuilder::ComponentBuilder(
+    ComponentDescriptorRegistry::Shared const &componentDescriptorRegistry)
+    : componentDescriptorRegistry_(componentDescriptorRegistry){};
+
+ShadowNode::Shared ComponentBuilder::build(
+    ElementFragment const &elementFragment) const {
+  auto &componentDescriptor =
+      componentDescriptorRegistry_->at(elementFragment.componentHandle);
+
+  auto children = ShadowNode::ListOfShared{};
+  children.reserve(elementFragment.children.size());
+  for (auto const &childFragment : elementFragment.children) {
+    children.push_back(build(childFragment));
+  }
+
+  auto eventEmitter =
+      componentDescriptor.createEventEmitter(nullptr, elementFragment.tag);
+
+  auto shadowNode = componentDescriptor.createShadowNode(
+      ShadowNodeFragment{
+          elementFragment.props,
+          std::make_shared<ShadowNode::ListOfShared const>(children),
+          elementFragment.state},
+      ShadowNodeFamilyFragment{
+          elementFragment.tag, elementFragment.surfaceId, eventEmitter});
+
+  if (elementFragment.referenceCallback) {
+    elementFragment.referenceCallback(shadowNode);
+  }
+
+  if (elementFragment.finalizeCallback) {
+    elementFragment.finalizeCallback(const_cast<ShadowNode &>(*shadowNode));
+  }
+
+  return shadowNode;
+}
+
+} // namespace react
+} // namespace facebook
diff --git a/ReactCommon/fabric/element/ComponentBuilder.h b/ReactCommon/fabric/element/ComponentBuilder.h
new file mode 100644
index 00000000000000..aa9b9d13b5a50d
--- /dev/null
+++ b/ReactCommon/fabric/element/ComponentBuilder.h
@@ -0,0 +1,52 @@
+/*
+ * Copyright (c) Facebook, Inc. and its affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+#pragma once
+
+#include <memory>
+
+#include <react/core/ComponentDescriptor.h>
+#include <react/core/ShadowNode.h>
+#include <react/core/ShadowNodeFamilyFragment.h>
+#include <react/core/ShadowNodeFragment.h>
+#include <react/uimanager/ComponentDescriptorRegistry.h>
+
+#include <react/element/Element.h>
+#include <react/element/ElementFragment.h>
+
+namespace facebook {
+namespace react {
+
+/*
+ * Build `ShadowNode` trees with a given given `Element` trees.
+ */
+class ComponentBuilder final {
+ public:
+  ComponentBuilder(
+      ComponentDescriptorRegistry::Shared const &componentDescriptorRegistry);
+
+  /*
+   * Builds a `ShadowNode` tree with given `Element` tree using stored
+   * `ComponentDescriptorRegistry`.
+   */
+  template <typename ShadowNodeT>
+  std::shared_ptr<ShadowNodeT const> build(Element<ShadowNodeT> element) const {
+    return std::static_pointer_cast<ShadowNodeT const>(
+        build(element.fragment_));
+  }
+
+ private:
+  /*
+   * Internal, type-erased version of `build`.
+   */
+  ShadowNode::Shared build(ElementFragment const &elementFragment) const;
+
+  ComponentDescriptorRegistry::Shared componentDescriptorRegistry_;
+};
+
+} // namespace react
+} // namespace facebook
diff --git a/ReactCommon/fabric/element/Element.cpp b/ReactCommon/fabric/element/Element.cpp
new file mode 100644
index 00000000000000..cf72b623347d17
--- /dev/null
+++ b/ReactCommon/fabric/element/Element.cpp
@@ -0,0 +1,10 @@
+/*
+ * Copyright (c) Facebook, Inc. and its affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+#include "Element.h"
+
+// Intentionally empty.
diff --git a/ReactCommon/fabric/element/Element.h b/ReactCommon/fabric/element/Element.h
new file mode 100644
index 00000000000000..6c25b87d96cd5c
--- /dev/null
+++ b/ReactCommon/fabric/element/Element.h
@@ -0,0 +1,136 @@
+/*
+ * Copyright (c) Facebook, Inc. and its affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+#pragma once
+
+#include <functional>
+#include <memory>
+
+#include <react/core/ShadowNode.h>
+
+#include <react/element/ElementFragment.h>
+
+namespace facebook {
+namespace react {
+
+/*
+ * `Element<>` is an abstraction layer that allows describing component
+ * hierarchy in a declarative way. Creating `Element`s themself does not create
+ * a component tree (aka `ShadowNode` tree) but describes some hierarchical
+ * structure that might be used to build an actual component tree (similar to
+ * XML Elements).
+ * `Element` provides some basic type-safety guarantees: all modifications
+ * of element objects require using objects (such as Props or State) of
+ * compatible type.
+ */
+template <typename ShadowNodeT>
+class Element final {
+ public:
+  using ConcreteProps = typename ShadowNodeT::ConcreteProps;
+  using SharedConcreteProps = typename ShadowNodeT::SharedConcreteProps;
+  using ConcreteEventEmitter = typename ShadowNodeT::ConcreteEventEmitter;
+  using ConcreteShadowNode = ShadowNodeT;
+  using ConcreteSharedShadowNode = std::shared_ptr<ConcreteShadowNode const>;
+
+  using ConcreteReferenceCallback =
+      std::function<void(std::shared_ptr<ShadowNodeT const> const &shadowNode)>;
+
+  /*
+   * Constructs an `Element`.
+   */
+  Element() {
+    fragment_.componentHandle = ShadowNodeT::Handle();
+    fragment_.componentName = ShadowNodeT::Name();
+    fragment_.props = ShadowNodeT::defaultSharedProps();
+  }
+
+  /*
+   * Sets `tag`.
+   */
+  Element &tag(Tag tag) {
+    fragment_.tag = tag;
+    return *this;
+  }
+
+  /*
+   * Sets `surfaceId`.
+   */
+  Element &surfaceId(SurfaceId surfaceId) {
+    fragment_.surfaceId = surfaceId;
+    return *this;
+  }
+
+  /*
+   * Sets `props`.
+   */
+  Element &props(SharedConcreteProps props) {
+    fragment_.props = props;
+    return *this;
+  }
+
+  /*
+   * Sets `props` using callback.
+   */
+  Element &props(std::function<SharedConcreteProps()> callback) {
+    fragment_.props = callback();
+    return *this;
+  }
+
+  /*
+   * Sets children.
+   */
+  Element &children(std::vector<Element> children) {
+    auto fragments = ElementFragment::List{};
+    fragments.reserve(children.size());
+    for (auto const &child : children) {
+      fragments.push_back(child.fragment_);
+    }
+    fragment_.children = fragments;
+    return *this;
+  }
+
+  /*
+   * Calls the callback during component construction with a pointer to the
+   * component which is being constructed.
+   */
+  Element &reference(
+      std::function<void(ConcreteSharedShadowNode const &shadowNode)>
+          callback) {
+    fragment_.referenceCallback = callback;
+    return *this;
+  }
+
+  /*
+   * During component construction, assigns a given pointer to a component
+   * that is being constructed.
+   */
+  Element &reference(ConcreteSharedShadowNode &inShadowNode) {
+    fragment_.referenceCallback = [&](ShadowNode::Shared const &shadowNode) {
+      inShadowNode =
+          std::static_pointer_cast<ConcreteShadowNode const>(shadowNode);
+    };
+    return *this;
+  }
+
+  /*
+   * Calls the callback with a reference to a just constructed component.
+   */
+  Element &finalize(
+      std::function<void(ConcreteShadowNode &shadowNode)> finalizeCallback) {
+    fragment_.finalizeCallback = [=](ShadowNode &shadowNode) {
+      return finalizeCallback(static_cast<ConcreteShadowNode &>(shadowNode));
+    };
+    return *this;
+  }
+
+ private:
+  friend class ComponentBuilder;
+  ElementFragment fragment_;
+};
+
+} // namespace react
+} // namespace facebook
diff --git a/ReactCommon/fabric/element/ElementFragment.cpp b/ReactCommon/fabric/element/ElementFragment.cpp
new file mode 100644
index 00000000000000..4421f09d3065ed
--- /dev/null
+++ b/ReactCommon/fabric/element/ElementFragment.cpp
@@ -0,0 +1,10 @@
+/*
+ * Copyright (c) Facebook, Inc. and its affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+#include "ElementFragment.h"
+
+// Intentionally empty.
diff --git a/ReactCommon/fabric/element/ElementFragment.h b/ReactCommon/fabric/element/ElementFragment.h
new file mode 100644
index 00000000000000..f5f5c9acb60bdf
--- /dev/null
+++ b/ReactCommon/fabric/element/ElementFragment.h
@@ -0,0 +1,61 @@
+/*
+ * Copyright (c) Facebook, Inc. and its affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+#pragma once
+
+#include <functional>
+#include <memory>
+#include <vector>
+
+#include <react/core/ShadowNode.h>
+
+namespace facebook {
+namespace react {
+
+/*
+ * This is an implementation detail, do not use it directly.
+ * A type-erased version of `Element<>`.
+ * `ElementFragment` carries all information that is stored inside `Element<>`
+ * in some generalized, type-erased manner.
+ */
+class ElementFragment final {
+ public:
+  using Shared = std::shared_ptr<ElementFragment>;
+  using List = std::vector<ElementFragment>;
+  using ListOfShared = std::vector<Shared>;
+  using ReferenceCallback =
+      std::function<void(ShadowNode::Shared const &shadowNode)>;
+  using FinalizeCallback = std::function<void(ShadowNode &shadowNode)>;
+
+  /*
+   * ComponentDescriptor part (describes the type)
+   */
+  ComponentHandle componentHandle;
+  ComponentName componentName;
+
+  /*
+   * ShadowNodeFamily part (describes the family)
+   */
+  Tag tag;
+  SurfaceId surfaceId;
+
+  /*
+   * ShadowNode part (describes the instance)
+   */
+  Props::Shared props;
+  State::Shared state;
+  List children;
+
+  /*
+   * Other
+   */
+  ReferenceCallback referenceCallback;
+  FinalizeCallback finalizeCallback;
+};
+
+} // namespace react
+} // namespace facebook
diff --git a/ReactCommon/fabric/element/tests/ElementTest.cpp b/ReactCommon/fabric/element/tests/ElementTest.cpp
new file mode 100644
index 00000000000000..43f5d487c2a281
--- /dev/null
+++ b/ReactCommon/fabric/element/tests/ElementTest.cpp
@@ -0,0 +1,110 @@
+/*
+ * Copyright (c) Facebook, Inc. and its affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+#include <memory>
+
+#include <gtest/gtest.h>
+
+#include <react/components/view/ViewComponentDescriptor.h>
+#include <react/element/ComponentBuilder.h>
+#include <react/element/Element.h>
+#include <react/uimanager/ComponentDescriptorProviderRegistry.h>
+
+using namespace facebook::react;
+
+TEST(ElementTest, testNormalCases) {
+  ComponentDescriptorProviderRegistry componentDescriptorProviderRegistry{};
+  auto eventDispatcher = EventDispatcher::Shared{};
+  auto componentDescriptorRegistry =
+      componentDescriptorProviderRegistry.createComponentDescriptorRegistry(
+          ComponentDescriptorParameters{eventDispatcher, nullptr, nullptr});
+
+  componentDescriptorProviderRegistry.add(
+      concreteComponentDescriptorProvider<ViewComponentDescriptor>());
+
+  auto builder = ComponentBuilder{componentDescriptorRegistry};
+
+  auto shadowNodeA = std::shared_ptr<ViewShadowNode const>{};
+  auto shadowNodeAA = std::shared_ptr<ViewShadowNode const>{};
+  auto shadowNodeAB = std::shared_ptr<ViewShadowNode const>{};
+  auto shadowNodeABA = std::shared_ptr<ViewShadowNode const>{};
+
+  auto propsAA = std::make_shared<ViewProps const>();
+  const_cast<std::string &>(propsAA->nativeId) = "node AA";
+
+  // clang-format off
+  auto element =
+      Element<ViewShadowNode>()
+        .reference(shadowNodeA)
+        .tag(1)
+        .props([]() {
+          auto props = std::make_shared<ViewProps const>();
+          const_cast<int &>(props->zIndex) = 42;
+          const_cast<std::string &>(props->nativeId) = "node A";
+          return props;
+        })
+        .finalize([](ViewShadowNode &shadowNode){
+          shadowNode.sealRecursive();
+        })
+        .children({
+          Element<ViewShadowNode>()
+            .reference(shadowNodeAA)
+            .tag(2)
+            .props(propsAA),
+          Element<ViewShadowNode>()
+            .reference(shadowNodeAB)
+            .tag(3)
+            .props([]() {
+               auto props = std::make_shared<ViewProps const>();
+               const_cast<std::string &>(props->nativeId) = "node AB";
+               return props;
+            })
+            .children({
+              Element<ViewShadowNode>()
+                .reference(shadowNodeABA)
+                .tag(4)
+                .props([]() {
+                  auto props = std::make_shared<ViewProps const>();
+                  const_cast<std::string &>(props->nativeId) = "node ABA";
+                  return props;
+                })
+            })
+        });
+  // clang-format on
+
+  auto shadowNode = builder.build(element);
+
+  EXPECT_EQ(shadowNode, shadowNodeA);
+
+  // Tags
+  EXPECT_EQ(shadowNodeA->getTag(), 1);
+  EXPECT_EQ(shadowNodeAA->getTag(), 2);
+  EXPECT_EQ(shadowNodeAB->getTag(), 3);
+  EXPECT_EQ(shadowNodeABA->getTag(), 4);
+
+  // Children
+  EXPECT_EQ(shadowNodeA->getChildren().size(), 2);
+  EXPECT_EQ(shadowNodeAA->getChildren().size(), 0);
+  EXPECT_EQ(shadowNodeAB->getChildren().size(), 1);
+  EXPECT_EQ(shadowNodeABA->getChildren().size(), 0);
+  EXPECT_EQ(
+      shadowNodeA->getChildren(),
+      (ShadowNode::ListOfShared{shadowNodeAA, shadowNodeAB}));
+  EXPECT_EQ(
+      shadowNodeAB->getChildren(), (ShadowNode::ListOfShared{shadowNodeABA}));
+
+  // Props
+  EXPECT_EQ(shadowNodeA->getProps()->nativeId, "node A");
+  EXPECT_EQ(shadowNodeABA->getProps()->nativeId, "node ABA");
+  EXPECT_EQ(shadowNodeAA->getProps(), propsAA);
+
+  // Finalize
+  EXPECT_TRUE(shadowNodeA->getSealed());
+  EXPECT_TRUE(shadowNodeAA->getSealed());
+  EXPECT_TRUE(shadowNodeAB->getSealed());
+  EXPECT_TRUE(shadowNodeABA->getSealed());
+}