get_all_files.gd

func get_all_files(path: String, file_ext := "", files := []):
	var dir = Directory.new()

	if dir.open(path) == OK:
		dir.list_dir_begin(true, true)

		var file_name = dir.get_next()

		while file_name != "":
			if dir.current_is_dir():
				files = get_all_files(dir.get_current_dir().plus_file(file_name), file_ext, files)
			else:
				if file_ext and file_name.get_extension() != file_ext:
					file_name = dir.get_next()
					continue

				files.append(file_name)

			file_name = dir.get_next()
	else:
		print("An error occurred when trying to access %s." % path)

	return files

Two variants, stack based, no recursion, documentation comments, extension comparison is case-insensitive

get_files("res://somefolder")
get_files("res://somefolder", [".tscn", ".tres"])

With DirAccess.open

## Recursively gets the absolute path of all files in a directory with an optional extension filter.
## An empty filter array will return all files.
## The filter can optionally include the leading dot. The comparison is case-insensitive so [code]".TSCN"[/code] and [code]".tscn"[/code] are equivalent.
## This function uses [method DirAccess.open].
func get_files(path: String, filter: Array[String] = []) -> Array[String]:
	# Godot get_extension() does not include the dot, so we remove it here for comparison
	for i in filter.size():
		while filter[i].begins_with("."):
			filter[i] = filter[i].substr(1)

	var found: Array[String] = []

	var stack: Array[String] = [path]
	while stack.size() > 0:
		var current_path: String = stack.pop_back()

		var dir := DirAccess.open(current_path)
		if not dir:
			push_warning("Could not open directory: \"%s\", %s" % [
				error_string(DirAccess.get_open_error()),
				current_path
			])
			continue

		var err := dir.list_dir_begin()
		if err != OK:
			push_warning("Could not list directory: \"%s\", %s" % [
				error_string(err),
				current_path
			])
			continue

		var file_name := dir.get_next()

		while not file_name.is_empty():
			if dir.current_is_dir():
				stack.append(dir.get_current_dir().path_join(file_name))

			# Fast, return everything
			elif filter.is_empty():
				found.append(dir.get_current_dir().path_join(file_name))

			# Filter by extension
			else:
				var file_ext := file_name.get_extension()
				for filter_ext in filter:
					# Perfdorm a case-insensitive comparison, it's typically what you want
					if file_ext.nocasecmp_to(filter_ext) == 0:
						found.append(dir.get_current_dir().path_join(file_name))
						break

			# Get the next file or directory
			file_name = dir.get_next()

	return found

With ResourceLoader.list_directory

## Recursively gets the absolute path of all files in a directory with an optional extension filter.
## An empty filter array will return all files.
## The filter can optionally include the leading dot. The comparison is case-insensitive so [code]".TSCN"[/code] and [code]".tscn"[/code] are equivalent.
## This function uses [method ResourceLoader.list_directory].
func get_resource_files(path: String, filter: Array[String] = []) -> Array[String]:
	# Godot get_extension() does not include the dot, so we remove it here for comparison
	for i in filter.size():
		while filter[i].begins_with("."):
			filter[i] = filter[i].substr(1)

	var found: Array[String] = []

	var stack: Array[String] = [path]
	while stack.size() > 0:
		var current_path: String = stack.pop_back()
		for res_path in ResourceLoader.list_directory(current_path):
			if res_path.ends_with("/"):
				stack.append(current_path.path_join(res_path))

			# Fast, return everything
			elif filter.is_empty():
				found.append(current_path.path_join(res_path))

			# Filter by extension
			else:
				var file_ext := res_path.get_extension()
				for filter_ext in filter:
					# Perfdorm a case-insensitive comparison, it's typically what you want
					if file_ext.nocasecmp_to(filter_ext) == 0:
						found.append(current_path.path_join(res_path))
						break

	return found

Some additional notes, once you iterate over a directory, the next iteration will be faster as the OS (really pretty much any OS) cache the filesystem for subsequential access, very noticeable when you are iterating over a large asset folder or an external/virtual drive.

There is a glob match implementation in Godot that would filter "*.png", it is not used here.