Getting a basic gem going...

Gemfile

+source 'https://rubygems.org'
+
+# Specify your gem's dependencies in sassc.gemspec
+gemspec 'sassc'

Rakefile

+#!/usr/bin/env rake
+require "bundler/gem_tasks"

lib/..rb

+require "./version"
+
+module .
+  # Your code goes here...
+end

lib/sassc.rb

+module SassC
+  VERSION = "0.0.1"
+end

sassc.gemspec

+# -*- encoding: utf-8 -*-
+require File.expand_path('../lib/sassc', __FILE__)
+
+Gem::Specification.new do |gem|
+  gem.authors       = ["Hampton Catlin", "Aaron Leung"]
+  gem.email         = ["hcatlin@gmail.com"]
+  gem.description   = %q{A native implementation of the Sass language}
+  gem.summary       = %q{Native Sass}
+  gem.homepage      = "http://github.com/hcatlin/libsass"
+
+  gem.files         = `git ls-files`.split($\)
+  gem.executables   = []#gem.files.grep(%r{^bin/}).map{ |f| File.basename(f) }
+  gem.test_files    = gem.files.grep(%r{^(test|spec|features)/})
+  gem.name          = "sassc"
+  gem.extensions    = ["src/extconf.rb"]
+  gem.require_paths = ["lib", "src"]
+  gem.version       = SassC::VERSION
+end