Frustration move - that's funny.
First up, the Elmsley Count, or the Ghost Count is not the same as the Flustration cout which is what I assume you meant when you said Frustration. Having sid that dear Alex must have frustrated many people with his count - so maybe you are right after all.
I assume it is the Elmsley you are wantting to help with (Counting four cards whilst hiding one?) and not the Flustration Count, (apparently showing 4 cards, but actually only showing one).
If it is Elmsley, then look no further than
http://www.talkmagic.co.uk/ftopic23721.php
This download is perhaps the best place I have seen for teaching the move.
If it is the Flustration you are after - then that is relatively easy. May I ask the effect you wish to do that uses teh count? as tht would help us know what the actual count is you need help with.
good luck.