The walk-ons do count, however. They replaced a scholarship limit with a roster limit. You can have 105 on your roster. However you choose to get there, that's the cap. All 105 can be on scholarship, or you can stay in the ballpark of the old scholarship limit and have twenty non-scholarship bodies on the roster. How many scholarships to give out is an institutional decision, but regardless of how their enrollment is paid for they count towards the 105 roster limit.
From the College Sports Commission's website, "For those schools participating in the House settlement, NCAA scholarship limits have been removed, and roster limits have been established for each sport. Under this new model, schools will have the option to offer partial or full scholarships to every student-athlete on a team’s roster, as long as the total number of student-athletes stays within the sport’s specific roster limit..."