Mine

use strict;
use warnings;
use Cwd;

use File::Find;

my ($asm_line_count, $c_line_count);

find(\&search, cwd);
print "C lines: $c_line_count (".(($c_line_count / ($c_line_count + $asm_line_count)) * 100)."%)\n";
print "ASM lines: $asm_line_count (".(($asm_line_count / ($c_line_count + $asm_line_count)) * 100)."%)\n";
print "Total: ".($asm_line_count + $c_line_count)."\n";

sub search($$) {

        my $file = $File::Find::name || return;
        return unless -r $file;

        if($file =~ /(asm|inc|c|h)$/) {
                count($file, $1);
        }
}

sub count($$) {

        my ($file, $type) = @_;

        open(F, $file) or print("unable to open $file\n") && return;

        my @f;
        if($type eq "c" || $type eq "h") {
                my $comment = 0;
                # this is the ugliest thing ever.. searching for lines between
                # comment markers "/*" and "*/". trying to find a better/cleaner way
                # was causing my skull to pulsate
                while(<F>) {
                        if($comment) {
                                if(/\*\//) {
                                        $comment = 0;
                                } else {
                                        next;
                                }
                        } elsif(/^\/\*/) {
                                $comment = 1;
                        }
                        $c_line_count++ unless (($comment) || (/^\/\//) || (/^\s*$/));
                }
        }
        elsif($type eq "asm" || $type eq "inc") {
                while(<F>) {
                        $asm_line_count++ unless ((/^;/) || (/^\s*$/));
                }
        }
        close(F);