(thanks to this guy's blog post for the Heroku setup)
This project has Middleman set up with webpack and Tailwind (and postcss).
As per the aforementioned blog post regarding Heroku, if you’re using an external asset pipeline that requires Node.js, you should add the Node.js buildpack to your Heroku app.
heroku buildpacks:set heroku/ruby
heroku buildpacks:add heroku/nodejs --index 1