These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.01 s (backtrack: 0/20).

[ebuild  N     ] acct-group/sms-0-r2::gentoo  0 KiB
[ebuild  N     ] acct-user/smsd-0-r2::gentoo  0 KiB
[ebuild  N     ] app-mobilephone/smstools-3.1.21-r2::gentoo  USE="-stats" 355 KiB

Total: 3 packages (3 new), Size of downloads: 355 KiB