I did a little digging around and I was looking for a solution which would allow me to compile AUR packages using all 4 cores of my CPU when building wine-silverlight.
Step 1: open /etc/makepkg.conf
Step 2: uncomment #MAKEFLAGS="-j2" by removing the # symbol at the beginning of the line.
Step 3: if you have a dual core processor change the line to MAKEFLAGS="-j3" Quad core processors MAKEFLAGS="-j5" octocores would be MAKEFLAGS="-j9" and so on... This formula is assuming you have one processor with (x) cores hence the original line stating "-j2" meaning one processor, one core.
Step 4: When you use yaourt an option is given to edit the PKGBUILD. Make sure there is a line in the PKGBUILD which says options=('!makeflags'). If it is not there, you will need to add this line, otherwise multi-core compilation will not proceed.
In testing this, it appears that the compile process is going faster. It is my understanding that this may not work for compiling everything so your mileage may vary. Cheers.