Testing my own sites, I found that one piece I was always shaking my head at was the number of CSS and Javascript files that were being sent to visitors. With just a few plugins, it was easy to have 40 or more JS and CSS files being sent. This plugin can reduce that number significantly!. By bundling files, you can reduce the number of HTTP requests by your visitors which reduces your server load and their load times.
Using the configurations, you can specify the files to bundle, and where to bundle them. By default, they're put into a bundle file that gets updated on extension updates. It can also bundle into separate (named) files for use elsewhere (like my System - HTTP/2 Push plugin). You can see it in use on this site - right now!