SLOCcount is a program, by David A. Wheeler, that counts Source Lines of Code, not counting taking comments into the raw code amount. It takes into account the language the programs are written in (currently 27 different languages are supported), and even some strange comment styles in these languages (such as Perl's POD format). It was originally written to assist in writing papers about estimates of Linux' development costs.
It is particularly easy to use - just give it names of your source directories, and it does the rest!
Here's an example output of the program, examining the size of my XMMS Infopipe plugin (version 1.3pre):
Creating filelist for applications
Creating filelist for src
SLOC Directory SLOC-by-Language (Sorted)
188 src ansic=188
80 applications perl=51,php=29
Totals grouped by language (dominant language first):
ansic: 188 (70.15%)
perl: 51 (19.03%)
php: 29 (10.82%)
Total Physical Source Lines of Code (SLOC) = 268
Development Effort Estimate, Person-Years (Person-Months) = 0.05 (0.60)
(Basic COCOMO model, Person-Months = 2.4 * (KSLOC**1.05))
Schedule Estimate, Years (Months) = 0.17 (2.06)
(Basic COCOMO model, Months = 2.5 * (person-months**0.38))
Estimated Average Number of Developers (Effort/Schedule) = 0.29
Total Estimated Cost to Develop = $ 6,779
(average salary = $56,286/year, overhead = 2.40).
Please credit this data as "generated using 'SLOCCount' by David A. Wheeler."
(No, I don't think 200 lines is a lot of code, this is a very simple plugin =)
Home page: http://www.dwheeler.com/sloccount/