Loser count adjustments

Queens need to be propped up

Q-x-x is clearly not as good as A-x-x. At the same time, Q-10-x is better than Q-5-x. Therefore, outside of partner's suit(s), count Q-x-x[-...] as 2½ losers, not two, unless it is "propped up" by the J or 10.

The power of the fit and the split

A nine-card trump fit as 5-4 or 6-3 is usually pretty good for applying the loser count. A 4-0 split against is only expected in about 10% of cases.

A lop-sided nine-card fit - 7-2 or 8-1 - is more interesting. In assessing the level to bid to, the short trump hand should count cover cards. In the 7-2 case, a void or singleton outside is a potential cover card, more so than in the 8-1 case, but beware either way - opponents may draw.

With an eight-card fit, a killer split (4-1 or 5-0) is expected 1 time in 3. Therefore, it's worth counting an extra loser to reflect this, unless the trump fit is 6-2, 5-3 with a singleton or void, or 5-good 3 (e.g. J-10-x, K-J-x).

A ten card or better "super" fit is worth one fewer loser if you have ruffing values (but don't push it; don't rely on this if slam is borderline).

Control weighting

Aces and kings are, well, king. They are good strong cover cards and they promote lesser honours. Here's a way to account for this:
Difference CP-HCPLoser adjustment
2 or more½
6 or more1
9 or more