Have you tried a simple test case:
test=# create table tt (v text);
CREATE TABLE
test=# insert into tt values (NULL);
INSERT 6262883 1
test=# insert into tt values (NULL);
INSERT 6262884 1
test=# insert into tt values ('bc');
INSERT 6262885 1
test=# insert into tt values ('de');
INSERT 6262886 1
test=# select count(v) from tt;
count
2
(1 row)
Works in PostgreSQL and MySQL.
Hint: NULLS don't count in aggregate functions.
Oh, and another hint for kburger, NULL <> ''
Just FYI.