I've never been really overweight myself, but I've always had that stubborn layer of fat around the belly. Never bother to count calories cause it made me more mental than anything. Things changed when I finally changed the way I was eating... yes, diet does count for 75%. By switching to whole, natural, unprocessed foods instead of the packaged, processed, convenient & fast foods (loaded with fillers, dyes, chemicals, etc.), the abs started to reveal themselves slowly. Of course, I still have weekly cheat meals. The other 25% (exercise), I went from useless cardio like jogging and time/money wasting gyms to working out at home, doing high-intensity interval training (HIIT).
I don't know what your diet is like, but maybe that's the culprit and not just caloric intake? As an example, a starbucks frappuccino basically has an entire day's worth of calories. Start eating more protein, that fills you up and keeps you from feeling hungry all the time. Processed carbs are the worst, it spikes your blood sugar and makes you want to keep eating. If you're looking to burn fat, your exercise intensity needs to be ratcheted up a bit. Sprint instead of jog, do strength training, lift weights to build muscle. Here's something I tried:FatLoss123. Basically, I got sick and tired and made wholesale lifestyle changes, then the fat burned off gradually and easily.
You can lose 3 pounds with an intake of 1,050 to 1,200 calories a day. Read more here
http://stayhealthyblog.com/weight-loss/how-to-lose-weight-naturally-in-a-week-10-guaranteed-tips/