Heroku’s asset plugins no longer work since Rails 4 does not support plugins. You need to use Heroku’s asset gems instead. Place this in your Gemfile:
group :production do
gem 'rails_log_stdout', github: 'heroku/rails_log_stdout'
gem 'rails3_serve_static_assets', github: 'heroku/rails3_serve_static_assets'
end
Follow Heroku’s guide on getting started with Rails 4.
Update (07/22/2013): Heroku now supplies a different gem to precompile assets.
group :production do
gem 'rails_12factor'
end