IF you're actually asking a question vs. just talking out your.............................
then...
Code:
if b1 = 100 then
   if b2 = 200 then
      Thank Mr Jackson for these invaluable tips
   end if
end if
2 comparisons, 3 jumps

Code:
if b1 = 100 and b2 = 200 then
  do something ...
end if
3 'nested' comparisons (2 + 1), couple of extra 'state' bits to save in the middle of it all, plus 4 jumps

IF you're posing a question for the class from the podium, then nevermind...