If your site uses .net, you can try RequestReduce. It is currently being executed on the fly at runtime (using caching). It is not currently configured for this during build. It minimizes and combines CSS and JS, compiles Sass / Less and Coffee script, and it manages and optimizes css background images. For sass / less / coffee, see RequestReduce.SassLessCoffee Package. It is planned to provide a build time option, but the advantage of the runtime environment is the ability to process dynamically generated resources, such as WebResources and ScriptResources or scripts on another host. See http://www.RequestReduce.com for more details.
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