Merge Your CSS and JavaScript Using PHP

Inside the body tags on your pages

<link href="css/css.php?set=<?php echo base64_encode(serialize(array('screen','index','boxes'))); ?>" rel="stylesheet" type="text/css" />
<script language="javascript" type="text/javascript" src="js/js.php?set=<?php echo base64_encode(serialize(array('general','popup','tooltip'))); ?>"></script>

yoursite.com/css/css.php

<?php 
header("Content-type: text/css");
if(isset($_GET['set'])) {
	$files = unserialize(base64_decode($_GET['set']));
	if (!empty($files)) {
		foreach($files as $file) {
			$contents = file_get_contents(dirname(__FILE__).'/'.basename($file).'.css');
			$data[] = $contents;
		}
	}
	echo implode("\n",$data);	
}
?>

yoursite.com/js/js.php

<?php 
if(isset($_GET['set'])) {
	$files = unserialize(base64_decode($_GET['set']));
	if (!empty($files)) {
		foreach($files as $file) {
			$contents = file_get_contents(dirname(__FILE__).'/'.basename($file).'.js');
			$data[] = $contents;
		}
	}
	echo implode("\n",$data);	
}
?>