Copying specific row values from all the sheets of a closed workbook (a bunch of them)

Hi,

My friend has lot of excel files kept inside a bunch of folders (each named using the date). Each excel file will have multiple sheets (count can vary) and will have a row (say C4) with state symbol as value (eg: AL, KY, KS etc) . He wants to pick those workbook with sheets meant for particular state (eg: the sheets meant for "AL" state where the value of C4 will be "AL").

Can we have a new excel sheet with a button and 3 columns such as "Workbook Name"(file name), "Sheet Name", "State" (value of C4) so that when i click the button the macro should list out details from excel files inside the folder where macro is running is kept as well as the sub folders. If sub folder level processing is not possible we have a cell meant for folder path.

Kindly help.

Thanks