def METHOD_NAME(env, **kw):
  """ Create an object of `POUpdate` builder """
  import SCons.Action
  from SCons.Tool.GettextCommon import _POFileBuilder
  action = SCons.Action.Action(_update_or_init_po_files, None)
  return _POFileBuilder(env, action=action, target_alias='$POUPDATE_ALIAS')