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

Calculating dependencies ... done!
Dependency resolution took 1.04 s (backtrack: 0/20).

[ebuild  N     ] dev-embedded/gputils-1.5.2-r1::gentoo  USE="-doc" 7063 KiB
[ebuild  N     ] dev-embedded/gpsim-0.32.1-r1::gentoo  USE="-doc -gui" 3683 KiB

Total: 2 packages (2 new), Size of downloads: 10745 KiB