Here’s my set of commands I always use in order to tag the entire tree.
It leaves some folder such as dalvik, external & ndk behind.
find . -type f \( -name "*.java" -o -name "*.c" -o -name "*.cpp" -o -name "*.h" \) -and -not \( -path "./out/*" -o -path "./prebuilts/*" -o -path "./external/*" -o -path "./dalvik/*" -o -path "./ndk/*" \) > cscope.files cscope -b -q -k