declare @table table (Cust# int, DeliverToState char(2), LoadUnloadState char(2))
insert @table
select 101, 'MI', 'OH' union all
select 101, 'MI', 'MI' union all
select 102, 'IN', 'MI'

select p.cust#
       ,[mi] as Qty2MI
       ,[OH] as Qty2OH
       ,[IN] as Qty2IN
from   (
       select up.cust#, up.val as st
       from @table
       unpivot (val for cols in (DeliverToState, LoadUnloadState)) up
       ) p
pivot (count(st) for st in ([MI],[OH],[IN])) p


OUTPUT:

cust#       Qty2MI      Qty2OH      Qty2IN
----------- ----------- ----------- -----------
101         3           1           0
102         1           0           1

SELECT cust#,COUNT(CASE WHEN val  = 'MI' THEN val END) AS Qty2MI,
COUNT(CASE WHEN val  = 'OH' THEN val END) AS Qty2OH,
COUNT(CASE WHEN val  = 'IN' THEN val END) AS Qty2IN
FROM (
SELECT cust#,delivertostate  AS val FROM @table 
UNION ALL 
SELECT  cust#,LoadUnloadState FROM @table 
)s 
GROUP BY cust#