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In XSLT 2.0:
<xsl:for-each select="1 to $count">	</xsl:for-each>
(Sadly though, I suspect that if you were using XSLT 2.0 you wouldn't need to ask the question).
Another technique often used with XSLT 1.0 is the hack:
<xsl:for-each select="//*[position() <= $count]">	</xsl:for-each>
which works provided the number of elements in your source document is greater than the number of tab characters you want to output.