I wanted to do the same thing. I had a view of blog posts and at the bottom of the post I wanted to put a link that had a comment count that was a hyperlink (as I've seen this done on many other blogs). The way I did it was like this:
Originally my view was set up to just display the full nodes. I clicked to edit the view and went to Page Details->FORMAT->Show and changed the setting from "Content" to "Fields".
Added the following fields:
Content: Comment count
The key and answer to this post is: Even though I don't want to display the path on my view I need to add it as a field so that I can later use it when building the link for the comment count. Also I believe the order of the paths is important, so the path field must come before the comment count field. For the
Content: Path field I checked the "Exclude from display" check box. This hides the path from showing up in the view. Next under "REWRITE RESULTS", I checked "Use absolute link (begins with "http://")". This is necessary for a proper URL when using the path as token below.
Content: Comment count field, under "REWRITE RESULTS" I checked "Output this field as a link" and in the "Link path" box I put