AND - Unsure how to use it

Hello All...I am sure this is an easy one:

I would like to check a combination of two cells, if these two cells are both empty (not zero, just blank) then it will return a blank in another cell.

I tried using AND but am unsure how it works. I would like to use a "Case" Function.

Function FirstCheck(Count1, Count2)

Select Case FirstCheck
Case Count1 = "", Count2 = ""
FirstCheck = ""
Case Else
FirstCheck = Abs((Count1 - Count2) / (Count1 + Count2))
End Select

End Function

Thanks

Maybe like this:

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The function then used in a cell as =FIRSTCHECK(A2,B2)

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