|Think about Loose Coupling|
It is the number of tests executed that counts, not the number of statements. So for planning purposes in your first loop your test plan should be 3. The second test plan should be 8.
That being said, I run tests with no_plan simply because counting the number of tests can be annoying to keep up with and I don't think it really adds much to the tests anyways. I rather put more time into test code coverage instead.
In reply to Re^2: What is the largest number of tests you have created for a single project you have worked on?