Mine

FileSet {
        Name = "host.name.tld-fileset"

        Include {
                File = "/www/"
                Options {
                        Signature = SHA1
                        Compression = GZIP
                        Sparse = Yes
                }
        }

        Exclude {
                File = /www/logs
                File = /www/apache2/logs
        }

        Options {
                Signature = SHA1
                Compression = GZIP
                Sparse = Yes
        }
}