CodeLineC can easily use to count source code, blanks and comments lines.
Edit by : Key Features:

-Able to count all programming languages
-Includes total counts and percentages for source, blanks, comments lines
-Allow you to Create your own file types and comment styles
-Describe comments by regular expression
-Can count source or text files
Support subfolders and multi-types count.

Description:

Code Line Counter is a software to count lines of code (SLOC, LOC) in source or text files for Project Managers. Able to count C, C++, C#, Java, Delphi/Pascal, COBOL, VB, PHP, ASP, XML, Perl, Fortran, SQL Script and so on. Includes total counts and percentages for comments, blanks and source lines. Allows you to create your own file types and comment styles in case your language isnt included yet.Support subfolders and multi-types count. you can free download Code Line Counter 3.3 now.