Hadith 493
Lady Umm Salamah (may Allah be pleased with her) narrates that when the Prophet Muhammad (peace be upon him) recited « بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ » in prayer, he counted it as one verse, and with « الْحَمْدُ لِلَّهِ رَبِّ الْعَالَمِينَ » he counted two verses. And after reciting « وَإِيَّاكَ نَسْتَعِينُ », he gathered all five of his fingers together (meaning he counted it as the fifth verse).