Every time I deploy my Rails 3.2 project to Heroku, rake assets:precompile is run:
$ git push heroku master
...
----> Preparing app for Rai
Just precompile locally with rake assets: precompile, check in the resulting assets that are in public/assets, and push to heroku.
This will automatically create the manifest-.yml or json file in your public/assets directory; then heroku will detect that and report Detected manifest file, assuming assets were compiled locally.
Note 1: Some people have a line in development.rb that makes these go to public/dev-assets instead; if so, you need to rename dev-assets to just assets)
Note 2: Make sure your .gitignore file is not excluding the public/assets directory.