create table T_UserCount
(ID int, D1 varchar(3), D2 varchar(3),
 D3 varchar(3),D4 varchar(3),D5 varchar(3)
)

insert into T_UserCount    
select 1, '√', '√', 'A', 'B', 'C' union all   
select 2, '√', 'A', 'B', 'A', 'A' union all 
select 3, 'A', '√', 'A', 'E', 'F' union all 
select 4, 'F', 'A', 'G', 'E', 'D'


select ID,D1,D2,D3,D4,D5,
5-len(replace(D1+D2+D3+D4+D5,'A','')) 'A',
5-len(replace(D1+D2+D3+D4+D5,'B','')) 'B',
5-len(replace(D1+D2+D3+D4+D5,'C','')) 'C',
5-len(replace(D1+D2+D3+D4+D5,'D','')) 'D',
5-len(replace(D1+D2+D3+D4+D5,'E','')) 'E',
5-len(replace(D1+D2+D3+D4+D5,'F','')) 'F',
5-len(replace(D1+D2+D3+D4+D5,'G','')) 'G'
from T_UserCount


ID          D1   D2   D3   D4   D5   A           B           C           D           E           F           G
----------- ---- ---- ---- ---- ---- ----------- ----------- ----------- ----------- ----------- ----------- -----------
1           √    √    A    B    C    1           1           1           0           0           0           0
2           √    A    B    A    A    3           1           0           0           0           0           0
3           A    √    A    E    F    2           0           0           0           1           1           0
4           F    A    G    E    D    1           0           0           1           1           1           1

(4 row(s) affected)