They count as a half win. To calculate winning % you divide wins by total games played. Here are some examples of winning % with and without ties.
Lets say you have played 100 games just to make it easy...
W - L - T W%
50 - 50 - 0 50% because 50/100 = 50%
40 - 40 - 10 45% because 40 wins + 5 (10 ties that are .5 of a win), 45/100 = 45%
70 - 10 - 20 80% because 70 wins = 10(20 ties that are .5 of a win), 80/100 = 80%
Games back is the same formula without the %.
So the 1st example would be 5 games ahead of the 2nd example, and the 3rd example would be 30 and 35 games ahead of the 1st and 2nd examples, respectively.
Hope that helps