# File lib/sass/tree/comment_node.rb, line 45
    def to_sass(tabs, opts = {})
      content = value.gsub(/\*\/$/, '').rstrip
      if content =~ /\A[ \t]/
        # Re-indent SCSS comments like this:
        #     /* foo
        #   bar
        #       baz */
        content.gsub!(/^/, '   ')
        content.sub!(/\A([ \t]*)\/\*/, '/*\1')
      end

      content =
        unless content.include?("\n")
          content
        else
          content.gsub!(/\n( \*|\/\/)/, "\n  ")
          spaces = content.scan(/\n( *)/).map {|s| s.first.size}.min
          sep = silent ? "\n//" : "\n *"
          if spaces >= 2
            content.gsub(/\n  /, sep)
          else
            content.gsub(/\n#{' ' * spaces}/, sep)
          end
        end

      content.gsub!(/\A\/\*/, '//') if silent
      content.gsub!(/^/, '  ' * tabs)
      content.rstrip + "\n"
    end