You need to upgrade your homebrew to 0.9
then follow these steps
brew install libxml2 libxslt
brew link libxml2 libxslt
wget
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tar xvfz libiconv-1.13.1.tar.gz
cd libiconv-1.13.1
./configure --prefix=/usr/local/Cellar/libiconv/1.13.1
make
sudo make install
sudo ln -s /usr/bin/gcc /usr/bin/gcc-4.2
gem install nokogiri -- --with-xml2-include=/usr/local/Cellar/libxml2/2.9.0/include/libxml2 --with-xml2-lib=/usr/local/Cellar/libxml2/2.9.0/lib --with-xslt-dir=/usr/local/Cellar/libxslt/1.1.28 --with-iconv-include=/usr/local/Cellar/libiconv/1.13.1/include --with-iconv-lib=/usr/local/Cellar/libiconv/1.13.1/lib
You should double check the folder library version.