Count_as_taggable distinctly

Rails
1

I needed to count tagged records, I came up with this:

def count_tagged_with(options = {})
          options = { :separator => ' ' }.merge(options)

          tag_names = 
ActiveRecord::Acts::Taggable.split_tag_names(options[:any] || 
options[:all], options[:separator])
          raise "No tags were passed to :any or :all options" if 
tag_names.empty?

          o, o_pk, o_fk, t, t_pk, t_fk, jt = set_locals_for_sql
          sql = "SELECT COUNT(DISTINCT #{o}.#{o_pk}) FROM #{jt}, #{o}, 
#{t} WHERE #{jt}.#{t_fk} = #{t}.#{t_pk}
                AND (#{t}.name = '#{tag_names.join("' OR 
#{t}.name='")}')
                AND #{o}.#{o_pk} = #{jt}.#{o_fk}"
          sql << " AND #{sanitize_sql(options[:conditions])}" if 
options[:conditions]

          count_by_sql(sql)
end