

Sacy, the Smarty Assets Compiler. compile CSS and JS assets with Smarty - pilif
http://www.gnegg.ch/2009/09/introducing-sacy-the-smarty-asset-compiler/

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pilif
While similar solutions might exist out there, sacy tries to be special in its
own way by providing one hell of a user experience (keep your assets linked as
always, but just warp them with a special tag - sacy does the rest) and
outsourcing the hard stuff (serving the file, client-side caching) to the tool
that does it best: The webserver.

But I'd say that the ease-of use for development is what is really unique.

