You want to send raw sql from Power Query to your SQL Server database so you can do better query folding than Excel.
me@jaykilleen.com wrote this over 3 years ago and it was last updated over 3 years ago.
let
Source = Sql.Database("replace_with_database_url", "replace_with_database_name", [Query="
SELECT COUNT (*) FROM replace_with_table_name
", CreateNavigationProperties=false])
in
Source
This is like my original Blank Power Query Template for a Raw SQL Query but specific for SQL Server Databases.