How to hide terms with no nodes in "Simple Hierarchical Select" in views?
There is no simple way to do that without writing custom module to eliminate the terms you wanted. That said, you can write hook_form_alter to achieve this.

/**
 * Implements hook_form_alter
 *
 **/
function MYMODULE_form_alter(&amp;$form, &amp;$form_state, $form_id) {          
  if ($form_id == 'views_exposed_form' &amp;&amp; $form['#id'] == 'YOUREXPOSEDFORMID') {            
    foreach ($form['field_tags_tid']['#options'] as $tid =&gt; $term_name) {
      if (is_numeric($tid)) {
        $result_count = db_select('taxonomy_index', 'ti')
        -&gt;fields('ti')
        -&gt;condition('ti.tid', $tid, '=')
        -&gt;execute()
        -&gt;rowCount();

        // Removing the option for tags with no-content
        if (!$result_count) {
          unset($form['field_tags_tid']['#options'][$tid]);
        }                
      }
    }
  }
}


NOTE: Here, I assumed field_tags_tid as the field name, should be replaced with the appropriate field name.