Regarding the 100 brachos, is birchas hatorah considered 2 or 3 brachos? Also, for askanazim is birchat tefillin 2 brachos or one?
Answer:
Birkas Ha-Torah is considered three berachos. For Ashkenazim, the tefillin berachos are considered two berachos.
Sources: Shulchan Aruch Harav, Orach Chaim 46:1; this principle is counting the number of berachos actually recited.