I am not totally sure that I have followed your requirement correctly but
what I think you want to do is count from first value down to last value
taking in any blank rows inbetween. If so try this code - just paste it over
the existing code:

Sub MyCountButton()

Dim thisRow As Long
Dim thisCol As Integer
Dim firstRow As Long
Dim lastRow As Long
Dim headVal As Variant
Dim nextVal As Variant

thisRow = ActiveCell.Row
thisCol = ActiveCell.Column

'Finds first used cell in column
If Cells(1, thisCol).Value = Empty Then
firstRow = Cells(1, thisCol).End(xlDown).Row
Else
firstRow = 1
End If

lastRow = Cells(thisRow, thisCol).End(xlUp).Row

If firstRow < thisRow And lastRow < thisRow Then
headVal = Cells(firstRow, thisCol).Value
nextVal = Cells(firstRow + 1, thisCol).Value

'Checks for header row
If VarType(headVal) = 8 And VarType(headVal) _
< VarType(nextVal) Then
firstRow = firstRow + 1
End If

'Inserts formula
ActiveCell.FormulaR1C1 = "=COUNT(R[" & firstRow _
- thisRow & "]C:R[" & lastRow - thisRow & "]C)"

'Enters cell for editing - mimic of SUM button
'Delete line below if you want to just accept
'range generated by macro
Application.SendKeys ("{F2}")
End If

End Sub


Regards
Rowan