.. need a formula that will count cells from column B
except I have cells that have two rows
which need to be counted as one

One stab at this is that the key association is with col A? (your data table
is perhaps the remnants of a frozen pivot). Use one of the techniques in
Debra's page (link below) to fill it down from above in col A. Then you could
easily create a pivot on the filled data table to gather the downstream
counts ..

http://www.contextures.com/xlDataEntry02.html
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Max
Singapore
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