I don't count each <a href> on a page - if it looks like it's supposed to be one ad, I count it as one. If you've got 3 paragraphs of unlinked text between that banner & the 'click here' link, that's 2.
Hubs count, 2257 doesn't.
When I review, I'm pretty loose about it, depends on the rest of the site & the submitter. When I submit, I'm usually very careful about this - I hate getting rejected cuz I'm usually to busy/lazy to go back & fix it, so I play it safe
This is actually a pretty timely question (thanks grandmascrotum

) - I was just trying to figure out a way to have a button with text beside it all in one link. I'll be interested to hear other's opinions on this.
Ponygirl