Over the pastâ€¦ agesâ€¦ it seems like I haven't been able to my site, but I got a new article up today. It's a variation on my Count Files (with a specific extension or not) in a folder entry. It doesn't seem at first like a big departure, but I've posted a version now that will also count files in both the folder and subfolders. It was an easy fix, requested by a reader. The big difference is really that it uses recursion to keep calling itself to dig deeper in the folder structure to get the info.
At any rate, if you're interested, you can find it here: http://www.excelguru.ca/node/106