Occasionally you may find that you want to start over in WSUS with a fresh database (SUSDB). There can be any number of reasons for this, but typically I see people doing this if their SUSDB is rather old, has a ton of unneeded updates in it, and maintenance has not been done on the SUSDB in years. In those cases you can find that a rebuild may be faster and easier than fixing the problematic SUSDB. Typically speaking, I see people wanting to recreate the just the content dir if they accidentally unchecked the “download update files to this server only when updates are approved” and ended up with a hard drive full of unneeded files. Whatever the reason, here are the steps for recreating the SUSDB and the WSUS Content folder for a Windows Server 2012 based WSUS computer
Source : SUS Blog