Some times we wish to exclude some files and directories when we try to take backup of a website. With tar it is possible. Use the --exclude option. For example, if you want to exclude .git folder and the imagecache directory inside the files folder, use the command:
tar -zcvf abc.com.tar.gz --exclude ".git/*" --exclude ".git" --exclude "sites/default/files/imagecache/*" --exclude "sites/default/files/imagecache" public_html