Obscure DOS question

I have an original Microsoft MS-DOS (3.3) User's Guide / User's Reference (in the original box) which clearly states on page 34; "The maximum number of files or directories that the root directory may contain is "usually" 112 for a double-sided, double-density, 5.25-inch floppy disk. The maximum number of entries in the root directory of a 1.44 megabyte, 3.5-inch floppy disk is 224. This maximum capacity for a root directory depends upon "how" the disk is formatted. The number of subdirectories on a disk is not restricted." No mention of hard drives on this particular subject. (Internal quotes were added for emphasis). Sometimes information exists if you know where to look. As with all Microsoft "documentation" you have to try to decipher what the hell they are really trying to say...... Steven C.