The `COUNT` function is a powerful tool in SQL for determining the number of rows in a table or a subset of rows. It's crucial for understanding the size of your data and for performing various analyses. Unlike other aggregate functions that ignore NULL values, `COUNT(*)` counts all rows, including those with NULL values in the specified columns. `COUNT(column)` counts only non-NULL values in the specified column. This distinction is important when dealing with potentially missing data. For example, if you're counting customers, `COUNT(*)` will give you the total number of customers, while `COUNT(customer_email)` will only count customers who have a valid email address. This flexibility allows you to tailor the count to your specific needs. In many cases, `COUNT(*)` is the preferred choice as it's generally faster and simpler. It's a fundamental building block for more complex queries, such as calculating percentages or determining the prevalence of specific data points.