class Sass::Tree::CommentNode

def to_sass(tabs, opts = {})

Other tags:
    See: Node#to_sass -
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