The number of active sessions in the State Server can be viewed with a Performance Counter on the server running the State Server easily. This does not directly equate to active users (due to session timeout time)
The counter for active sessions is: "Asp.net" - "State Server Sessions Active"
For reference, here are all State Server related perfmon counters, from http://msdn.microsoft.com/en-us/library/fxk122b4.aspx
State Server Sessions Abandoned
The number of user sessions that have been explicitly abandoned. These are sessions that are ended by specific user actions, such as closing the browser or navigating to another site. This counter is available only on the computer where the state server service (aspnet_state) is running.
State Server Sessions Active
The number of currently active user sessions. This counter is available only on the computer where the state server service (aspnet_state) is running.
State Server Sessions Timed Out
The number of user sessions that have become inactive through user inaction. This counter is available only on the computer where the state server service (aspnet_state) is running.
State Server Sessions Total
The number of sessions created during the lifetime of the process. This counter is the total value of State Server Sessions Active, State Server Sessions Abandoned, and State Server Sessions Timed Out. This counter is available only on the computer where the state server service (aspnet_state) is running.