Hi @techworker1 ,
I am no expert on GN, but this sort of works in 3.1:

The Faces are Tangent to the Vertices, but they still have rotational freedom and although you can restrict that, it is not obvious what that rotation should be (especially with Suzanne).
Not the only way to do this of course and in 3.3+ you have a lot more possibilities even.
Hope this can get you started.