This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important aspects of the task and its potential use.
This is a rectangle subdivision task; ideally instead of counting each square. students should break the letters into rectangles, multiply to find the areas, and add up the areas. However, students should not be discouraged from using individual counting to start if they are stuck. Often students will get tired of counting and devise the shortcut method themselves.