Welcome to WebmasterWorld Guest from 126.96.36.199
For Googlebot and Googlebot-Mobile, it does not matter what the URL structure is as long as it returns exactly what a user sees too. For example, if you redirect mobile users from www.example.com to m.example.com, that will be recognized by Googlebot-Mobile and both websites will be crawled and added to the correct index. In this case, use a 301 redirect for both users and Googlebot-Mobile.
If you serve all types of content from www.example.com, i.e. serving desktop-optimized content or mobile-optimized content from the same URL depending on the User-agent, this will also lead to correct crawling by Googlebot and Googlebot-Mobile. This is not considered cloaking by Google.