WHEN a building has more than one floor, why do they say it has storeys? How this use of the word developed is a little unsure. The most accepted theory is that people would make paintings that depicted storeys on the windows of each floor. Other times, sculpture might be used. At any rate, storeys of buildings are counted differently in Britain and the US. In England and in Hong Kong, the counting of floors begins on the first floor above the ground floor. What Americans would call a two-storey building, the English would call a one-storey building.