winvarin, I really appreciate your input, but I need us to speak in numbers and citations rather than "usually I do" or "i've heard."
Fermentis says that 6.9*10^10 cells (69 billion) of yeast are in an 11.5 gram pack.
http://www.fermentis.com/fo/pdf/HB/EN/Safale_S-04_HB.pdf
A reverse working of the MrMalty calculator seems to suggest they believe a pack has 2*10^11 (200 billion). What gives?
Then I am probably not your guy. I almost never do the real math on yeast cell count (the ion concentration of my brewing water is another matter entirely, but that's best left to another thread ... and another board for that matter).
I simply use mrmalty to get me in the ballpark for cell count. I plug in the type of yeast I am using, and enter the type of starter (for liquid only, I have never used a starter for dried yeast). Then I feed it the particulars on my wort and go with what Jamil's calculator says as far as starter size and/or packages of yeast.
All that being said, I got a copy of his new book, "Yeast" for Christmas. So I might delve into the math a bit more deeply for my yeast. It won't surprise me if I do.