Countifs with selective if statement

I have worked a way around the problem but it is not very elegant as I need to use it many times.
I have a countifs statement that works well but I have an additional selection box which holds a list of years. All I would like is if the box says "All" then to not include it in the countifs statement, however if it says a year such as "2012" to use that in the countifs statement. Tis is what I have currently got:

=IF(J3="All",
COUNTIFS(Results[First Set Winner],"W",Results[Best of],INDIRECT("J2")),
COUNTIFS(Results[First Set Winner],"W",Results[Best of],INDIRECT("J2"),Results[Year],INDIRECT("J3")))

Thanks

Thanks Benishiryo,
You are correct I didn't need the indirect function, not quite sure why I put it in there to be honest :s

What you gave me was ideal as I didn't know where to put the "if" part of the statement. It just needed 1 slight tweek:

=COUNTIFS(Results[First Set Winner],"W",Results[Best of],J2,Results[Year],IF(J3="All","<>",J3))

It had to be "<>" instead of your suggested "*"

Thanks for helping!