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[xsl] How to count elments which have specific sub element

Subject: [xsl] How to count elments which have specific sub element
From: henry human <henry_human@xxxxxxxx>
Date: Thu, 10 May 2012 15:52:57 +0100 (BST)
Hi 
<elements> 
....
 <TaxTotal>
  <otherAmount>22.00</otherAmount>
 </TaxTotal>
 .......
 <TaxTotal>
  <otherAmount>90.00</otherAmount>
 </TaxTotal>
 <TaxTotal>
      .....
  <Amount>44.00</Amount>
  </TaxSubtotal>
 </TaxTotal>
 <TaxTotal>
  .....
  <Amount>10.00</Amount>
  </TaxSubtotal>
 </TaxTotal>
 ......
</elements> 
---------------------
How can I count ONLY
the  TaxTotal elements which HAS Amount
I tried
Count(TaxTotal/cbc:RoundingAmount) but it is wrong as expctted!
??
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