Use "less" for quantities that cannot be counted, and use "fewer" for quantities that can be counted.
Yes, there are a few exceptions. For example, you can say "less than 10 items" or "fewer than 10 items." Also, in some cases, "less" can be used for countable nouns when referring to a general amount, like "less people" instead of "fewer people."
Context matters in English because the meaning of words can vary based on the surrounding words, phrases, or situation. Words often have multiple meanings, and the intended sense becomes clear through the context in which they are used.
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