Three helmets, 'cause I ride year round in the Theater of the Season state of MN. One Giro ski helmet with integrated ear muffs (for winter and sub 45 degree F. days), one Giro "nutcase style" with limited vent holes for those cool days in the fall and spring and an older Bell Muni that I will probably replace this summer for hot weather rides.
The only pair of biking shoes I own are a set of Nashbar sandals that I wear anytime it's over 60 degrees or so. Love'em. Colder weather? What I'd wear otherwise when walking (platform pedals).