"Unfortunately I'm not able to find any source or tutorial to help me to create one" -- there are many open source Compose Multiplatform libraries that you can examine. There is also official documentation on publishing Kotlin Multiplatform libraries. It is unclear what more you are looking for.
You can check the official Kotlin Multiplatform Template Gallery to take a look at the Multiplatform Library template. It's quite helpful and showcases the steps as outlined in the official documentation.
The template provides a "bare-bones project intended to quickly bootstrap a Kotlin Multiplatform library".
Lastly, if you want more compose-specific samples, you can check out the JetBrains Kotlin Library platform on https://klibs.io/?tags=Compose+UI to give you a better idea on how to structure yours.