Description:
Noticed while working on other test related programming that explain was returning a larger row count then was select count(*).
For example.
mysql> select count(*) from account;
+----------+
| count(*) |
+----------+
|  5000000 | 
+----------+
1 row in set (1.00 sec)
mysql> explain select count(*) from account;
+----+-------------+---------+-------+---------------+---------+---------+------+---------+-------------+
| id | select_type | table   | type  | possible_keys | key     | key_len | ref  | rows    | Extra       |
+----+-------------+---------+-------+---------------+---------+---------+------+---------+-------------+
|  1 | SIMPLE      | account | index | NULL          | PRIMARY | 4       | NULL | 5000168 | Using index | 
+----+-------------+---------+-------+---------------+---------+---------+------+---------+-------------+
1 row in set (0.00 sec)
mysql> explain select * from account;
+----+-------------+---------+------+---------------+------+---------+------+---------+-------+
| id | select_type | table   | type | possible_keys | key  | key_len | ref  | rows    | Extra |
+----+-------------+---------+------+---------------+------+---------+------+---------+-------+
|  1 | SIMPLE      | account | ALL  | NULL          | NULL | NULL    | NULL | 5000168 |       | 
+----+-------------+---------+------+---------------+------+---------+------+---------+-------+
1 row in set (0.00 sec)
mysql> select count(*) from account;
+----------+
| count(*) |
+----------+
| 40000000 | 
+----------+
1 row in set (1 min 25.03 sec)
mysql> explain select count(*) from account;
+----+-------------+---------+-------+---------------+---------+---------+------+----------+-------------+
| id | select_type | table   | type  | possible_keys | key     | key_len | ref  | rows     | Extra       |
+----+-------------+---------+-------+---------------+---------+---------+------+----------+-------------+
|  1 | SIMPLE      | account | index | NULL          | PRIMARY | 4       | NULL | 40000162 | Using index | 
+----+-------------+---------+-------+---------------+---------+---------+------+----------+-------------+
1 row in set (0.01 sec)
 
How to repeat:
mysql> show create table account;
+---------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Table   | Create Table                                                                                                                                                                                                                 |
+---------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| account | CREATE TABLE `account` (
  `aid` int(11) NOT NULL DEFAULT '0',
  `bid` int(11) DEFAULT NULL,
  `balance` double DEFAULT NULL,
  `filler` char(80) DEFAULT NULL,
  PRIMARY KEY (`aid`)
) ENGINE=InnoDB DEFAULT CHARSET=latin1 | 
+---------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
Load 40 or 50 million rows
select count(*) from account;
explain select count(*) from account;
explain select * from account;