count(*)
counts NULLs and count(column)
does not
[edit] added this code so that people can run it
create table #bla(id int,id2 int)
insert #bla values(null,null)
insert #bla values(1,null)
insert #bla values(null,1)
insert #bla values(1,null)
insert #bla values(null,1)
insert #bla values(1,null)
insert #bla values(null,null)
select count(*),count(id),count(id2)
from #bla
results
7 3 2
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