When I bake a cake I fill the pan about 3/4 full so that it rises a little above the top. After it cools I level it in the pan. Doing it this way I know that my sides will be the full 2 inches. If your cakes are the full height of the pan all the way around then it will serve that many if cut properly.
I'm always afraid that whoever is doing the cutting and serving of my cake will not know how to cut it properly. I always allow for large portion sizes. I found a chart quite sometime ago on the web that allows for larger pieces of cake. (Mostly because I'm such a glutton myself) =) By my chart, a 9 x 13 cake would feed 24-30 people. It basically allows for a 2 inch square serving of cake. My customers often have cake left over, but I would much rather this than to have someone run out of cake. I have noticed though that people cut tall cakes into very small pieces.
I incorporate a cutting guide in the decor of sheet cakes. I put the border on, then I put a small dot every 2" right alongside the border. Everyone thinks it's part of the border decor except the person who I show it to, and explain it's a cutting guide. They LUV it!
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