It may be tricky, to the best of my knowledge. Using the Lambert-Beer law you can measure the absorbance and then relate it to the molar extinction coefficient times the concentration times the length of the cuvette. Right? Then, you would need to know the molar extinction coefficient of the individual cell in order to determine the number. I'm not sure that such quantities exist for individual cells. For particles - yes, that's why this approach would work for determining, say the number of some particles in a solution. You may want to rethink your strategy...
i recommend you a paper about the relationship between OD and cell number in E.coli.
'Condition-Dependent Cell Volume and Concentration of Escherichia coli to Facilitate Data Conversion for Systems Biology Modeling'--DOI: 10.1371/journal.pone.0023126
After reading the publication, it appears to me that on order to establish the relation between OD and cell numbers one would need to determine the concentration of the cells using some independent method like flow cytometry and the volume of the individual cell using microscopy? Am I right?