Faster:
Dim c00, fs As Object, y
Sub M_snb()
Set fs = CreateObject("scripting.filesystemobject")
c01 = Sheet1.Cells(1, 5)
If Dir(c01, 16) <> "" Then F_snb c01
ReDim sp(y, 3)
sn = Filter(Split(c00, vbLf), c01)
For j = 0 To UBound(sn)
For Each fl In fs.GetFolder(sn(j)).Files
sp(n, 0) = fl.Name
sp(n, 1) = fs.getextensionname(fl)
sp(n, 2) = Round(FileLen(fl) / 1024)
sp(n, 3) = fl.ParentFolder
n = n + 1
Next
Next
Cells(2, 1).Resize(UBound(sp) + 1, UBound(sp, 2) + 1) = sp
End Sub
Sub F_snb(c01)
For Each fl In fs.GetFolder(c01).subfolders
y = y + fl.Files.Count
c00 = c00 & vbLf & fl.Path
F_snb fl.Path
Next
End Sub