Sample-size planning historically has been approached from a power analytic perspective in order to have some reasonable probability of correctly rejecting the null hypothesis. Another approach that is not as well-known is one that emphasizes accuracy in parameter estimation (AIPE). From the AIPE perspective, sample size is chosen such that the expected width of a confidence interval will be sufficiently narrow. The rationales of both approaches are delineated and two procedures are given for estimating the sample size from the AIPE perspective for a two-group mean comparison. One method yields the required sample size, such that the expected width of the computed confidence interval will be the value specified. A modification allows for a defined degree of probabilistic assurance that the width of the computed confidence interval will be no larger than specified. The authors emphasize that the correct conceptualization of sample-size planning depends on the research questions and particular goals of the study.