We consider the application of peaks theory to the calculation of the number density of peaks relevant for primordial black hole (PBH) formation. For PBHs, the final mass is related to the amplitude and scale of the perturbation from which it forms, where the scale is defined as the scale at which the compaction function peaks. We therefore extend peaks theory to calculate not only the abundance of peaks of a given amplitude, but peaks of a given amplitude and scale. A simple fitting formula is given in the high-peak limit relevant for PBH formation. We also adapt the calculation to use a Gaussian smoothing function, ensuring convergence regardless of the choice of power spectrum.