Carbohydrate counting is a meal planning approach for managing blood sugar levels in diabetes. It is based on counting the total amount of carbohydrates consumed rather than specific food sources. The amount of carbohydrates has the largest effect on post-meal blood sugar levels. Carbohydrate counting provides flexibility in meal planning and eating when desired without feeling restricted. It requires understanding how different foods affect blood sugar and investing time to accurately estimate portion sizes and carbohydrate amounts in foods.