The following formula is what the byte count should be based on:
byte count = (queue limit, no. of packets) x (size of each packet, in bytes)
hence,
queue limit = byte count/size of each packet
Determining the size of the individual packets will require some type of sniffer output as there are no router "show" commands that will tell you the individual packet size coming from a certain protocol.
http://www.cisco.com/univercd/cc/td/doc/product/software/ios120/12cgcr/qos_c/qcpart2/qcconman.htm#xtocid57015