Count off Procedures
The squad may count off in line or column formation. The command is Count, OFF.
When the squad is in a line formation, the counting is executed from right to left. On the command of execution OFF, each member, except the right flank man, turns his head and eyes to the right, and the right flank man counts off “ONE.” After the man on the right counts off his number, the man to his left counts off with the next higher number and simultaneously turns his head and eyes to the front. All the other members execute count off in the same manner until the entire squad has counted off.
When the squad is in column formation, the counting is executed from front to rear. On the command of execution OFF, the Soldier at the head of the column turns his head and eyes to the right and counts over his shoulder, “ONE.” After counting off his number, he immediately comes to the Position of Attention. All other members count their numbers in sequence in the same manner as the number one man; the last man in the file does not turn his head and eyes to the right.
Video:
http://www.pdf-archive.com/2014/01/22/army-tc-3-21-5/army-tc-3-21-5.pdf
Page: 6-3