It’s 138 nations. In UNGA A/RES/67/19 138 nations recognized Palestine as a UN Observer State on 2012-12-04:
Voting by an overwhelming majority — 138 in favour to 9 against (Canada, Czech Republic, Israel, Marshall Islands, Micronesia (Federated States of), Nauru, Panama, Palau, United States), with 41 abstentions — the General Assembly today accorded Palestine non-Member Observer State status in the United Nations.
In that resolution was included the meaning of UNGA A/RES/43/177 from 1988-12-15 where it says in part:
“1. Acknowledges the proclamation of the State of Palestine by the Palestine National Council on 15 November 1988;
2. Affirms the need to enable the Palestinian people to exercise their sovereignty over their territory occupied since 1967;”
Which also contains the contents of A/43/827 – S/2027 that holds the Palestinian declaration of independence on 1988-11-18 in accordance with relevant UN resolutions.
That’s why the number is 138, and not 134. Sweden, France, Ireland and Spain, all in the news recently for recognizing Palestine (or about to) all signed off and voted in favor of the resolution in December 2012 of the independence declared by Palestine in 1988. The UK abstained but of course made international press with the British Parliament voting to recognize Palestine just last month.
The 2012 Palestine Observer State resolution also recalls that of that date, 132 nations already recognized Palestine as the nation state of the Palestinians within territory occupied since 1967:
1. Reaffirms the right of the Palestinian people to self-determination and to independence in their State of Palestine on the Palestinian territory occupied since 1967;
2. Decides to accord to Palestine non-member observer State status in the United Nations, without prejudice to the acquired rights, privileges and role of the Palestine Liberation Organization in the United Nations as the representative of the Palestinian people, in accordance with the relevant resolutions and practice;
And, as I have pointed out to others previously, Palestine is being extremely generous by accepting 1967 borders because they still have a valid claim to UNGA 181 borders. A thorough analysis of that question can be answered here, in what is turning out to be a living document with emerging analysis thanks to Dr. David Fincham and Mondoweiss.