I managed to install Nokogiri under Yosemite (OS X 10.10 Preview).
Step 1: Install Brew
Skip this if brew was installed.
ruby -e "$(curl -fsSL https://raw.githubusercontent.com/Homebrew/install/master/install)"
Step 2: Install brew libs
brew tap homebrew/dupes
brew install libxml2 libxslt
brew install libiconv
Step 3: Download and install Apple Commandline Tools for 10.10
It's important that you need to restart after installation.
Link: command_line_tools_for_osx_10_10_june_2014.dmg
After restarted, you can check installation in Terminal:
> xcode-select --install
-> xcode-select: error: command line tools are already installed, use "Software Update" to install updates
This error means you have commandline tool installed correctly.
Installing Nokogiri
Try using n previous version 1.6.1 in your Gemfile, version 1.6.2.1 has issues currently with "10.10 Preview". It only works with my rbenv Ruby 2.0.0p247, failed to install on 2.1.1. You can give your existing Ruby versions a couple of tries.
gem install nokogiri -v '1.6.1' -- --with-iconv-dir=/usr/local/Cellar/libiconv/1.14/
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