Creating a counter that does not include hidden rows
 

I am using a simple counter to apply #'s to a list of notes in Excel. For
example...

1) If anchor is ....
2) When using...
3) Always....

The note numbers are in one column while the notes themselves are in
another. I have a simple counter function that automatically numbers the
notes...
first cell in counter =1, all other cells below equal the previous cell +1
(i.e. =B3 +1). I would like to rewrite this counter such that if the row is
hidden it would equal zero....

I know this won't work as written but this is what I have experimented with...

(Referring to Cell B3)

=IF(Rows("3:3").EntireRow.Hidden, 0, B2+1)

Thanks in advance!

I realized I never asked the question...

How can I create a counter that does not include hidden rows?

Thanks