I want to do the viability assay using MTT salt in a plant cell, but I don't know how I can count these cells, can I use the same method to the human cell?
Yes, I think you can use the similar method mentioned in the E-book listed below.
I found this E-book online, please see Chapter 6 (p.71). It has detailed description of the MTT assay protocol for in vitro cultured cells. The authors quantified absorbance at 570 nm (see Note 2, p.74).
You also can use 'hemacytometer (see pictures below)' to count the living and dead cells after MTT treatment, and find out "% of viability". See this attached paper below for further information. The authors used hemacytometer to count the cells after MTT treatment.
Paper: "Viability in protoplasts and cell suspensions of Coffea arabica cv. Catimor"
Since you are using MTT, you might be interested in reading the attached article and use it as one of your references for conducting MTT experiments. The article is from Promega and lists some disadvantages of using MTT. For example: Plant extracts and polyphenolic compounds also have been reported to interfere with the MTT assay (page 2).