$re = '~\[
(?<tag>\w+) \s*
(?:=\s*
(?:
(?<quote>["\']) (?<arg>.{0,100}?) \k<quote>
| (?<arg>[^\]]+)
)
)?
\]
(?<content>
(?:[^[]++ | (?R) )*+
)
\[/\k<tag>\]~xiJ';
$str = '[spoiler]content[/spoiler], [spoiler=option]content[/spoiler] and [spoiler="option"]content[/spoiler]
[a] foo [b] bar [/b] baz [/a]
[a=foo] foo [b] bar [/b] baz [/a]
[a="foo"] foo [b] bar [/b] baz [/a]
';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php