LOL. I don't think it really matters what 'counts'. It's not as though anybody is going to get a prize at the end of the year for the most books read.
I was expecting some comments about including children's (chapter) books in my total but I've read them - some of them have been more endurance than entertainment- so I'm including them in my list. (It is only for my own interest anyway to look back on at the end of the year.)
I've been consciously making an attempt to listen to books in the car to claw back the time wasted commuted to work so I'm counting them. I've just picked up a couple more from the library today. (I've already abandoned one a few minutes in though - John Moffatt - I think- was the narrator and had a really boring voice that I thought I really can't listen to!)
Some of the recommendations on here, I've made a note of and checked whether they are available as audiobooks at the library. Timesaving and entertaining as far as I'm concerned. If people don't want to count them, please don't.