Advantages:
- CSS is made more maintainable.
- Easy to write nested selectors.
- Variables for consistent theming. Can share theme files across different projects.
- Mixins to generate repeated CSS.
- Splitting your code into multiple files. CSS files can be split up too but doing so will require a HTTP request to download each CSS file.
Disadvantages:
- Requires tools for preprocessing. Re-compilation time can be slow.