They’re both good, and have the same meaning.
The first one might be used if a number of people are expected, and not all have yet arrived.
In the second, the word ‘here’ can be omitted : ‘How many of us are there ? ’
and the meaning is the same.
2024년 1월 14일
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both. but i feel they mean slightly different things:
1 - am expecting 20 people to arrive here. and now i want to know how many of the 20 have arrived and how many are we waiting for
2 - i have no expectation as to the number of people, i am just curious as to how many people are in the room
but that's just how i use these constructions