For a d-dimensional polyhedral complex P , the dimension of the space of piecewise polynomial functions (splines) on P of smoothness r and degree k is given, for k sufficiently large, by a polynomial f (P, r, k) of degree d. When d = 2 and P is simplicial, in [1] Alfeld and Schumaker give a formula for all three coefficients of f . However, in the polyhedral case, no formula is known. Using localization techniques and specialized dual graphs associated to codimension-2 linear spaces, we obtain the first three coefficients of f (P, r, k), giving a complete answer when d = 2.2000 Mathematics Subject Classification. Primary 41A15, Secondary 13D40, 52C99.