diff --git a/lib/get-text.js b/lib/get-text.js
index 80d23971..0030c7a2 100644
--- a/lib/get-text.js
+++ b/lib/get-text.js
@@ -136,22 +136,42 @@ export default class GetText {
 
     #parseYaml ( content ) {
         const locale = {
-            "l10n": ( msgId, plural, pluralNumber ) => {
-                this.#poFile.addEctractedMessages( {
-                    [ msgId ]: {
-                        "pluralId": plural,
-                        "references": [ this.#relativePath ],
-                    },
-                } );
+            "l10n": ( single, plural, pluralNumber ) => {
+                if ( single ) {
+                    this.#poFile.addEctractedMessages( {
+                        [ single ]: {
+                            "references": [ this.#relativePath ],
+                        },
+                    } );
+                }
+
+                if ( plural ) {
+                    this.#poFile.addEctractedMessages( {
+                        [ plural ]: {
+                            "pluralId": plural,
+                            "references": [ this.#relativePath ],
+                        },
+                    } );
+                }
             },
 
-            "l10nt": ( msgId, plural, pluralNumber ) => {
-                this.#poFile.addEctractedMessages( {
-                    [ msgId ]: {
-                        "pluralId": plural,
-                        "references": [ this.#relativePath ],
-                    },
-                } );
+            "l10nt": ( single, plural, pluralNumber ) => {
+                if ( single ) {
+                    this.#poFile.addEctractedMessages( {
+                        [ single ]: {
+                            "references": [ this.#relativePath ],
+                        },
+                    } );
+                }
+
+                if ( plural ) {
+                    this.#poFile.addEctractedMessages( {
+                        [ plural ]: {
+                            "pluralId": plural,
+                            "references": [ this.#relativePath ],
+                        },
+                    } );
+                }
             },
         };
 
@@ -187,6 +207,7 @@ export default class GetText {
         return result( [ 500, message ] );
     }
 
+    // XXX extract commants
     #parseCallExpression ( ast, node, { start } = {} ) {
         let method;
 
@@ -235,66 +256,81 @@ export default class GetText {
         // not a supported function / method name
         if ( method !== "l10n" && method !== "l10nt" ) return;
 
-        var id,
-            message = {
-                "pluralId": null,
+        var single = {
+                "id": null,
+                "flags": null,
                 "references": null,
+            },
+            plural = {
+                "id": null,
+                "pluralId": null,
                 "flags": null,
-                "extractedComments": null,
+                "references": null,
             };
 
         // message id
-        const msgId = this.#parseMessage( node.arguments[ 0 ], {
+        const message = this.#parseMessage( node.arguments[ 0 ], {
             start,
         } );
-        if ( !msgId.value ) return;
-        id = msgId.value;
-        if ( msgId.isTemplate ) message.flags = [ "javascript-format" ];
+
+        if ( message.value ) {
+            single.id = message.value;
+
+            if ( message.isTemplate ) single.flags = [ "javascript-format" ];
+
+            // references
+            const { line, column } = this.#getNodeLocation( node.arguments[ 0 ], { start } );
+            single.reference = `${ this.#relativePath }:${ line }:${ column }`;
+        }
 
         // plural
         if ( node.arguments[ 1 ] ) {
-            const plural = this.#parseMessage( node.arguments[ 1 ], {
+            const message = this.#parseMessage( node.arguments[ 1 ], {
                 start,
             } );
 
-            if ( !plural.value ) return;
+            if ( message.value ) {
+                plural.id = message.value;
+                plural.pluralId = message.value;
 
-            if ( !plural.isTemplate ) {
-                throw this.#error( `Plural message must be msgid taggeed template`, {
-                    node,
-                    start,
-                } );
-            }
+                if ( message.isTemplate ) plural.flags = [ "javascript-format" ];
 
-            if ( !msgId.isTemplate ) {
-                throw this.#error( `Single form message used with plurak form must be msgid taggeed template`, {
-                    node,
-                    start,
-                } );
+                // references
+                const { line, column } = this.#getNodeLocation( node.arguments[ 1 ], { start } );
+                plural.reference = `${ this.#relativePath }:${ line }:${ column }`;
             }
-
-            message.pluralId = plural.value;
-            if ( plural.isTemplate ) message.flags = [ "javascript-format" ];
         }
 
-        // extracted comments
-        const extractedComments = this.#extractNodeComments( ast, node );
-        if ( extractedComments ) {
-            message.extractedComments = {};
-            message.extractedComments.comments ??= [];
-            message.extractedComments.comments.push( extractedComments );
-        }
-
-        // references
-        const { line, column } = this.#getNodeLocation( node, {
-            start,
-        } );
+        if ( !single.id && !plural.id ) return;
 
-        const reference = `${ this.#relativePath }:${ line }:${ column }`;
+        // XXX
+        var extractedComments;
 
-        message.references = reference;
+        // extracted comments
+        // const extractedComments = this.#extractNodeComments( ast, node );
+        // if ( extractedComments ) {
+        //     message.extractedComments = {};
+        //     message.extractedComments.comments ??= [];
+        //     message.extractedComments.comments.push( extractedComments );
+        // }
+
+        if ( single.id ) {
+            this.#poFile.addEctractedMessages( {
+                [ single.id ]: {
+                    ...single,
+                    extractedComments,
+                },
+            } );
+        }
 
-        this.#poFile.addEctractedMessages( { [ id ]: message } );
+        if ( plural.id ) {
+            this.#poFile.addEctractedMessages( {
+                [ plural.id ]: {
+                    ...plural,
+                    extractedComments,
+                },
+            } );
+        }
     }
 
     #parseMessage ( node, { start } = {} ) {