Using "into" to set variable

Help Procedural SQL
1

Earlier we were using qry parameters to set values but now using into ,any performance differences…?
Example

qryToGetCnt=select count(1) from table:
vCount=Scalar(qryToGetCnt):

Now using like

Select count(1) into vCount from table;

Can we use into multiple times in procedure without degrading performance?

2

As far as I can think of, the INTO clause is going to have minimal perf impact. It’s just copying the result of query into an in-memory variable once at the end of running the query. So you probably wouldn’t notice any perf difference between running the query without the INTO clause and running the query with the INTO clause.
Yes, you can use INTO clause multiple times.