While reading some SQL Tuning-related documentation, I found this:
SELECT COUNT(*) :
I would prefer not use Count function at all:
IF [NOT] EXISTS ( SELECT 1 FROM MyTable WHERE ... )
For example if you want to check if user exists before inserting it into the database the query can look like this:
IF NOT EXISTS ( SELECT 1 FROM Users WHERE FirstName = 'John' AND LastName = 'Smith' )
BEGIN
INSERT INTO Users (FirstName, LastName) VALUES ('John', 'Smith')
END