begin
declare @myrowcount int,
    @myrowcount2 int
insert stmt
SET @myrowcount=@@rowcount
if @myrowcount>0
begin
insert stmt
SET @myrowcount2 =@@rowcount
if @myrowcount2 >0-- will it be affected by the first insert statement?
do smthg
end
end

SELECT * FROM master.sys.objects -- 74 rows
IF (1=1)
	SELECT @@ROWCOUNT AS RowsAffected -- 0, because the IF did not affect any rows

We walk in the dark places no others will enter
We stand on the bridge and no one may pass

SELECT * FROM master.sys.objects -- 74 rows
IF (1=1)
	SELECT @@ROWCOUNT AS RowsAffected -- 0, because the IF did not affect any rows

Insert <stuff>
IF @@Error = 0
  SET @RowCount = @@RowCount
ELSE
  GOTO ErrorHandler

We walk in the dark places no others will enter
We stand on the bridge and no one may pass