.env.sample
This is the most critical part of the review. Never commit real secrets.
PORT=3000
# Required
API_BASE_URL=https://api.example.com
# .env.sample
APP_NAME="MyApp"
APP_ENV=local
APP_KEY=base64:placeholder
DB_CONNECTION=mysql
DB_HOST=127.0.0.1
DB_DATABASE=laravel
DB_USERNAME=root
DB_PASSWORD=