A lot of great advice has been shared already! I'll just go overboard here like I always do....
Definitely use MrMalty.com if you aren't sure. This calculator is easy to use, and you are certain to have enough yeast with it. Personally I find that it is overly conservative and you can get away with a little less than it says. But it's not wrong to just go with their recommendation if you want to play it safe.
That all being said, I will also tell you that the calculator is certainly more accurate for liquid yeast. For dry yeast, you really don't need to use that calculator at all, the reasons being...
Dry yeast is extremely stable and resilient and reliable. If you store in the refrigerator, it will maintain >50% viability for many many YEARS, maybe 5 years or more. Another advantage is that dry yeast does not really need to be rehydrated. It is true that about 50% of the yeast will die if you don't rehydrate. However, it is also true that a typical dry yeast packet contains at least twice as much viable yeast as a liquid pack. These two factors tend to cancel out one another for most ales (i.e., 50% x 200% = 1). So, for a standard gravity ale, an unhydrated pack is good for at least 5 or 6 gallons, maybe more, and a rehydrated pack is good for at least 10 gallons. With lagers or cold fermented ales, you do want to use extra yeast since it's more sluggish at cold temps, so in cases like that, you might want to rehydrate or use extra, maybe.
Splitting packs of dry yeast is super easy. Sanitize your hands, the packet, and scissors, cut it open, use the amount you think you need, fold over the corner and tape it shut, and put back into the refrigerator. It's that simple.
For liquid yeast, you either need some of the old Wyeast vials to hold the extra, or some sanitized mason jars or something like that. Liquid yeast will only keep in the fridge for approximately 9 months on average (plus or minus, depending on many factors), and with liquid yeast, you really should always use a starter, regardless of what MrMalty says. For small batches, it's easier to justify skipping the starter, but it's still always the best idea to do one anyway, even if it's only in a cup or two of wort, just to wake up the yeast better.
Hope this helps.