Finder high CPU usage after Yosemite upgrade

I'm experiencing 95 - 100% CPU load from Finder after upgrading to Yosemite. Restarting Finder does not fix the issue. Deleting plist files does not fix the issue (for very long). This is certainly different from the WindowServer or Folder Actions Dispatcher issues reported by other users. Could one of you good people please point me in a better direction?

It's probably Spotlight re-indexing your drive, and has to do it all over again every time you restart the Finder and all that other stuff. Just leave it be, go out and enjoy a show, and it should be done by the time you get back.

It will eventually complete and CPU load will drop back to "normal" levels. As chas_m said, just let it run until it's done.