Here's what I commonly use... BUT, you should really read the man pages for both find and cpio and review ...
cd /source_dir
find . -xdev -depth | cpio -oBdvmxc > /dev/rmt/0m
This would take all the files in /source_dir and all of the files in all of the subdirectories of /source_dir and put them on the tape drive.
find options...
"xdev" -makes sure it doesn't cross mount points.
"depth" uses a depth first search instead of a breadth first search - recommended.
cpio options
"o" - output
"B" - large blocks
"d" - create directories as needed - probably don't need when making a tape - but I like using it both in and out - so my command looks almost the same on extract... bad excuse I know...
"v" verbose
"m" preserve modification times
"x" preserves special files (think /dev)
"c" ascii format - b/c I like it better.
Now, to extract from the tape...
cpio -iBdvmuxc < /dev/rmt/0m ...
(keep in mind that the "u" is an option for overwriting a newer file with an older one).
HTH
We are the people our parents warned us about --Jimmy Buffett