первый вариант

собирает less | js | HTML
Make file

bem-mini/.bem/level.js

@@ -3,7 +3,8 @@ var myPath = require('bem/lib/path');
 exports.techs = {
     'js': '../i-bem/bem/techs/js.js',
     'css': 'bem/lib/techs/css',
-    'bemhtml': '../i-bem/bem/techs/bemhtml.js'
+    'bemhtml': '../i-bem/bem/techs/bemhtml.js',
+    'less': '../.bem/techs/less.js'
 };
 
 for (var alias in exports.techs) {

bem-mini/.bem/techs/less.js

@@ -1 +1,12 @@
-exports.baseTechPath = require.resolve('bem/lib/techs/ie.css');
+var myPath = require('bem/lib/path'),
+    Template = require('bem/lib/template'),
+    INHERIT = require('inherit'),
+    CssTech = require('bem/lib/techs/css').Tech;
+
+exports.Tech = INHERIT(CssTech, {
+
+    getBuildResultChunk: function(relPath, path, suffix) {
+        return '@import url("' + relPath + '");\n';
+    }
+
+});

bem-mini/i-jquery/__core/i-jquery__core.bemhtml

@@ -0,0 +1,10 @@
+block i-jquery, elem core, default: {
+    local(
+        this._mode = '',
+        this.ctx = {
+            block: 'b-page',
+            elem: 'js',
+            url: 'http://yandex.st/jquery/1.7.1/jquery.min.js'
+        }
+    ) this.apply()
+}

bem-mini/i-ua

@@ -0,0 +1 @@
+../bem-bl/blocks-desktop/i-ua

pages/index/index.less

@@ -0,0 +1 @@
+@import url("../../blocks/b-page/b-page.less");