Bash Script to backup and restore directory structure

Basically I have this directory structure in Linux.

Backup Dir_1 Sub_Dir_1 file_1 90 GB file_2 10 GB Sub_Dir_2 file_1 20 GB

Restore Dir_1 Sub_Dir_1 file_1 0 bytes file_2 0 bytes Sub_Dir_2 file_1 0 bytes

And the list goes on. I can tar the whole directory but that would take a while because of the file sizes of the files inside each sub directory. What I want is to create a script that will backup the whole directory structure and be able to restore the same directory on different computer but with all files inside the sub directory zeroed out. All I want is their directory name and file names. Is this possible?

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