The method I was taught originally was to the chest, but that was abandoned IIRC circa 1988 here. The preferred method is the fingertips to the bill of the hat with no outs and index finger to the bill of the hat for one out. This is what most umpires around these parts do.
For "what's the count?" I prefer twirling the index fingers around each other like a miniature traveling call. However, I guess there are those umpires who like to pat the top of their hats for this. I was taught that patting the top of the hat meant there was a really hot babe in the crowd. You pat your head and point in the general direction of said babe, giving your partner something to checkout while he's sweeping the dish.
