I do an unlimited screen time approach (this is a misnomer; most parents using this approach have some kind of limits). I limit content (especially content that seems to give a dopamine hit like unboxing videos and those annoying YouTube videos with constant cheering and sound effects) and have rules about no TV or devices while eating.

We do not use timers or set limits around how much time a day. My preschooler enjoys games, learns a lot through TV, has an exceptional vocabulary and a big imagination. They still enjoy spending time outside and playing with others. My hope is that they learn to self regulate early.