From revision 2.40 of algorithm2e, it provides \SetKwComment{<cmd>}{<before>}{<after>} which creates the command <cmd>, setting some content <before> and some <after> the comment. You can redefine the way the existing macros function using the above. Here's how \tcp is defined originally:
\SetKwComment{tcp}{// }{}%
Instead one can use
\SetKwComment{tcp}{\tiny // }{}%
If you further want the entire comment to be set in \tiny, you'll have to add
\SetCommentSty{tiny}
Here's a complete example, taken from the algorithm2e documentation:

\documentclass{article}
\usepackage{algorithm2e}
\SetKwComment{tcp}{\tiny // }{}%
\SetCommentSty{tiny}
\begin{document}
\IncMargin{1em}
\begin{algorithm}
\SetKwData{Left}{left}\SetKwData{This}{this}\SetKwData{Up}{up}
\SetKwFunction{Union}{Union}\SetKwFunction{FindCompress}{FindCompress}
\SetKwInOut{Input}{input}\SetKwInOut{Output}{output}
\Input{A bitmap $Im$ of size $w\times l$}
\Output{A partition of the bitmap}
\BlankLine
\emph{special treatment of the first line}\;
\For{$i\leftarrow 2$ \KwTo $l$}{
\emph{special treatment of the first element of line $i$}\;
\For{$j\leftarrow 2$ \KwTo $w$}{\label{forins}
\Left$\leftarrow$ \FindCompress{$Im[i,j-1]$}\;
\Up$\leftarrow$ \FindCompress{$Im[i-1,]$}\;
\This$\leftarrow$ \FindCompress{$Im[i,j]$}\;
\If(\tcp*[h]{O(\Left,\This)==1}){\Left compatible with \This}{\label{lt}
\lIf{\Left $<$ \This}{\Union{\Left,\This}}
\lElse{\Union{\This,\Left}}
}
\If(\tcp*[f]{O(\Up,\This)==1}){\Up compatible with \This}{\label{ut}
\lIf{\Up $<$ \This}{\Union{\Up,\This}}
\tcp{\This is put under \Up to keep tree as flat as possible}\label{cmt}
\lElse{\Union{\This,\Up}}\tcp*[h]{\This linked to \Up}\label{lelse}
}
}
\lForEach{element $e$ of the line $i$}{\FindCompress{p}}
}
\caption{disjoint decomposition}\label{algo_disjdecomp}
\end{algorithm}
\DecMargin{1em}
\end{document}
//or\\? If you need//, then{\tiny//}would work. – egreg Apr 22 '16 at 15:20