BoomTown is assembling all the popcorn and treats at All Things Digital HQ for Yahoo’s first-quarter earnings call later today, looking forward to hearing what CEO Carol Bartz will say about how she is turning around the Internet giant.

It is actually the 99-day mark since Bartz took over in January, which means I might also invite the sacred cows of Yahoo over for festive cupcakes too.

For the more serious-minded, there should be news about more cost-cutting, including the possibility of additional layoffs, as well as questions on Yahoo’s talks with Microsoft about a search and advertising partnership.

The earnings press release drops at 1:20 p.m. PDT, the call is at 2 p.m.

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A lot has been written about the need for drastic layoffs at Yahoo, including reports that the troubled company was laying off from 3,000 to 3,500 of its 15,000 employees.

As dramatic as that figure is, according to numerous sources, it’s more likely that Yahoo will cut only half that, beginning sometime in mid-December.

Why? Well, because what Yahoo’s top brass has already done is given its managers cost-cutting targets and not specific marching orders on laying off a certain number of people across the board. Thus, cuts could be made to programs, projects and other things, as well as staff.

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OK, let’s say we give Jerry Yang a break today on the inevitable layoffs at Yahoo, as he announces fourth-quarter earnings that will surely be scrutinized like the entrails of sacrificial cows.

Did I say cows? Oops.

I know, I know.

I should be the very last one to use that particular metaphor.

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Yesterday, BoomTown broke the official news that 2,000 employees (out of 10,000 worldwide) would be made redundant at AOL. Sure, we’ve asked for the obligatory on-the-record interview with CEO Randy Falco, who made the announcement of the layoffs. But while we’re waiting by the phone, we need to get busy.

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