This is a very common exam/interview question for SQL. You can google for quite a few different approaches to this problem. The easiest solution (ignoring leap years and whatnot) is to use DATEDIFF. The recommended solution on Stack Overflow for example is this.
SET @as_of = GETDATE()
SET @bday = 'mm/dd/yyyy'
(0 + Convert(Char(8),@as_of,112) - Convert(Char(8),@bday,112)) / 10000