For B Tree, each node will contain 3 pointers - block pointer, record pointer and key pointer
Block pointer will point to the child of the B tree, Record pointer will point to the the actual data of the node and key pointer will point to the key of the actual data. All the nodes of a B-tree will have all 3 pointers.
For a k-way B-tree, there will be k pointers pointing to the child nodes(block pointer) and k-1 pointer holding the key along with the data(record pointer and key pointer)
So, any node of size N of a k-way tree will have the formula:
k*(block pointer) + k-1*(record pointer + key pointer) = N
For B+ tree, the internal nodes will contain only the block pointers to point to their children and key pointers to point to point to the keys. All the actual data in a B+ Tree is present on the leaf nodes so no record pointers will be there in the internal nodes. So the formula will be,
k*(block pointer) + k-1*(key pointer) = N
For any leaf node of a B+ tree, the formula will be same as that of a B-tree