NoSparks' Code: 
Sub Testing()
    Dim sq2d As Long
    Dim r As Range, c As Range
    Dim lastRow As Long

With ActiveSheet
    lastRow = .Cells(Rows.Count, 1).End(xlUp).Row
    Set r = Range("A2:A" & lastRow)
    For Each c In r
        If c.Interior.Color <> RGB(192, 192, 192) And c.Interior.Color <> RGB(128, 128, 128) And Not IsEmpty(c.Value) Then sq2d = sq2d + 1
    Next c
End With

    MsgBox sq2d

End Sub
You might also try 
... > RGB(128, 128, 128) And c <> "" Then