What Are Their Differences?
'Less' refers to a reduction in the amount of something. While 'fewer' refers to a reduction in the number of something.
Singular or Plural Nouns?
is followed by a singular countable noun.
is followed by a plural countable noun.
What They Refer to
refers to an amount.
refers to a number.
Less and Few as Pronouns
can be used as a pronoun.
'Less' refers to a reduction in the 'amount' of 'water'.
cannot be used as a pronoun.
The Last Differences
can be an adverb, a determiner, or a pronoun.
is the comparative adjective for the term few.