SBS 2011/Server 2008R" licensing CAL's

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http://serverfault.com – Thanks for any help in advance. I need some help getting my head around what is required in terms of CAL's for SBS and Windows Server 2008R2. We have an SBS 2011 as the main DC, WSUS, DHCP, DNS, Sharepoint and Exchange Server. We also have 6 file servers running Server 2008R2. Approximately 70 users, we have far more old PC's and laptops than users so I assume User CAL's are needed? Am I right in thinking I need; 70 SBS CAL's 70 Server 2008 CAL's (HowTos)