Generated by SassMeister.com.

SassMeister-input-HTML.html

<span class="icn-toggle"></span>

SassMeister-input.scss

// ----
// Sass (v3.4.0.rc.1)
// Compass (v1.0.0.alpha.20)
// ----

body {font-size: 2em;}

// _helpers.scss

%pseudos {
  content: ''; 
  position: absolute;
}

// _mixins.scss

@mixin p-el(
  $el,
  $el-width,
  $el-height) {
  @if $el == "before" or $el == "after" {
    &:#{$el} {
	    @extend %pseudos;
      width: $el-width;
	    height: $el-height;
	    @content;
    }
  }
  @else {
    @error "`#{$el}` is not a valid pseudo-element.";
  }
}

// _ui.scss

.icn-toggle {
  width: 1.56em;
  height: 0.75em;
  position: relative;
  display: inline-block;
  border-top: solid .125em #60666c;
  @include p-el(before, 1.56em, .125em) {
    background: #888c91;
    top: .25em;
  }
  @include p-el(after, 1.56em, .125em) {
    background: #afb3b5;
    bottom: 0;
  }
}

SassMeister-output.css

body {
  font-size: 2em;
}

.icn-toggle:before, .icn-toggle:after {
  content: '';
  position: absolute;
}

.icn-toggle {
  width: 1.56em;
  height: 0.75em;
  position: relative;
  display: inline-block;
  border-top: solid .125em #60666c;
}
.icn-toggle:before {
  width: 1.56em;
  height: 0.125em;
  background: #888c91;
  top: .25em;
}
.icn-toggle:after {
  width: 1.56em;
  height: 0.125em;
  background: #afb3b5;
  bottom: 0;
}

SassMeister-rendered.html

<span class="icn-toggle"></span>