Using sprite sheets in Modern CSS involves applying CSS classes with pre-calculated coordinates or using elements for better accessibility and semantics.
The approach introduces scaling of individual sprites using object-fit and object-position properties, with pre-calculated values stored in a .ts file.
Dynamic setting of object-position on elements can be achieved with a helper function, enhancing the presentation of sprite images.
Benefits of sprite sheets include reducing HTTP requests and eliminating the 'pop-in' effect, but they may introduce complexity and be less flexible compared to standalone images.