How to use v-bind=$attrs in vue 3?

I am migrating vue 2 application to vue 3. In official docs, it is mentioned that $listeners object has been removed in Vue 3. Event listeners are now part of $attrs. It is taking non-prop attributes (class, style) as well. In my vue 2 application, there is one icon-button custom component and it is looking like this below.

Icon-component:

<template>
        <vu-button v-bind="buttonProps"
                   :class="buttonClass"
                    v-on="$listeners"         
                   @click="buttonToggle">
            <vu-icon v-bind="iconProps"><slot/></vu-icon>
        </vu-button>
    </template>

It is used in various other components.

Parent component 1:

<vu-icon-button id="sw1" medium style="left:200px;">home</vu-icon-button>

Parent component 2:
<vu-icon-button class="menu-detail-btn" icon="collapse_menu" icon-type="su" @click="openModal()" size="small"></vu-icon-button>

As of migration strategy, i removed the $listeners but not sure about those non-prop attributes and v-bind tag. What is the proper way to use v-bind so child component can access those attributes?