I agree with most here, but I add this: If you have a link off a page that goes to a full page ad, sales text, or otherwise moves the surfer out of the flow of your site and into another "flow", I consider that a link off. So if you send them to a hub, a FPA on the same domain, or to "another big tit site", they all count as a link off.
I look at 2257 links only to make sure they are not commercial links, and that there is no way for the surfer to move forward or be sold anything on those pages. It should be an informational page and a dead end.
Alex
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