Try
SELECT [C].[ID] AS [ContentID], [C].[Name], [C].[URL] AS [URL] FROM [dbo].[Content] AS C WHERE C.ID = COALESCE(@Var1, @Var2)
This is assuming that you're passing two parameters but use the same field to compare.
Otherwise you may find these blogs helpful:
Do you use ISNULL(...). Don't, it does not perform - short blog by Denis GoboDynamic Search Conditions in T-SQL Version for SQL 2008 (SP1 CU5 and later) - long and comprehensive article by Erland Sommarskog
Catch All Queries - short blog by Gail Shaw
Sunday T-SQL tip: How to select data with unknown parameter set Nice blog by Dmitri Korotkevitch
Option recompile
Option recompile discussion threadFor every expert, there is an equal and opposite expert. - Becker's Law
My blog