How to make a macro for shell script with LOCAL_C_INCLUDES?

Hi my ex-cooperator touch me for macro with cpp in Android.mk
Like this

  1. Get a list of source files
    SOURCE_FILES := $(shell find $(CLASSES_DIRECTORY) ~~name *.cpp)
    SOURCE_FILES := $)
    SOURCE_FILES := $/,$)
    LOCAL_SRC_FILES := hellocpp/main.cpp $
    # …/…/Classes/AppDelegate.cpp # …/…/Classes/Scenes/Logo/LogoScene.cpp … etc
    but I can’t know how to make code for automatic include folder
    I try this one. but it was failed.
    SOURCE_INCLUDES_DIRECTORY := $~~type d)
    LOCAL_C_INCLUDES := $(LOCAL_PATH)/…/…/Classes $(SOURCE_INCLUDES_DIRECTORY)

Anyone have a information or clue?
I want make it.

I know solution that make a include folder and move all .h file
but, I just want .cpp file with .h file together.

Please answer me.
Thank you.