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For a query as simple as `SELECT COUNT(*) FROM Users` ([1](https://meta.stackexchange.com/a/261955/165455), [2](https://meta.stackexchange.com/a/315533/165455)), the procedure is a simpler way to handle this, and we can also [avoid scanning tables by using `sys.partitions`](https://www.red-gate.com/simple-talk/databases/sql-server/t-sql-programming-sql-server/counting-more-efficiently/).