I have looked for the past 3 hours for the answer....I know it is very
simple:

I have a column with various times in it. I am attempting to count the
number of occurences per shift, ex: Day Shift is 6:30 - 15:30, Eve
Shift is 15:00 - 0:00 and Mid Shift is 21:45 - 6:45.

I have correctly (I think) calculated for Day and evening shift.
=COUNTIF(D2:D58,"<="&$C$71)-COUNTIF(D2:D58,"<"&$B$71)
where D2:D58 is col. containing the times and $C$71 and $B$71 are cells
I set up containing the range (6:30 is C71 and 15:30 is B71) for the
respective shift.

When I attempt this formula across the Mid Shift, I get a -49. Simple
math (and maybe its the easiest) tells me out of a range of 57 rows,
and Day returns a result of 13 and Eve returns 41, my answer should be
3. What formula do I use for calculating across the midnight hour?