There's a lot of theory behind SLOC.
I once had a work-assignment to roughly compare the value/weight of the several software packages we have, written in several languages (C, C++, C#, Cobol, Delphi, Java, Modula2, VB is in alphabetic order what I can remember now).
I searched for tools then that could generate some useful statistics based on SLOC, and ended up testing a few and finally settling on
CodeCount from USC, in the 2006.05 version back then (Gee was it that long ago
![ohmy :o](https://www.donationcoder.com/forum/Smileys/fun/ohmy.gif)
).
The major reason for selecting CodeCount was that it then gave reasonable
and somewhat comparable counts for most of the languages I had to report on (Delphi and Modula2 aren't supported but I think I used another counter that supports Delphi and would eat Modula2, but I can't recall which one) , and all are based on the same measurement types, and from one development team.
I not sure you have the ambition to reach that kind of level or approach, and I'm not really interested in re-doing my tests from back then, but in addition to the Wikipedia article skwire referred to, it could be an interesting article/site for you to read.
Don't have the results of that report at hand, but it must be somewhere in my mail archive. I do recall there was quite a difference between the languages on P-Sloc and L-Sloc ratings (they're both calculated), but I can't even recall any figures just now.
I'll give this one a swing on some of my current projects
![Cool 8)](https://www.donationcoder.com/forum/Smileys/fun/cool.gif)