diff --git a/Makefile b/Makefile
index 2a4b3f3..df5b5c4 100644
--- a/Makefile
+++ b/Makefile
@@ -300,8 +300,9 @@ endif
 test speed: all
 	$(MAKE) -C tests $@
 
+.PHONY: TAGS
 TAGS:
-	etags *.[ch] tests/*.[ch] block/*.[ch] hw/*.[ch]
+	find "$(SRC_PATH)" -name '*.[hc]' -print0 | xargs -0 etags
 
 cscope:
 	rm -f ./cscope.*