We don't count.

Resident 1: Why do they have the med students work so much?
Resident 2: It's not as bad as residency.
Resident 1: Sometimes it's worse!  We get more days off!  Don't they have work hour restrictions?
Resident 2: I don't think so.  They don't need them.
Me: Why not?
Resident 2: Because your decisions don't count, so we don't care if you're tired.

Well...I'm glad we got that straightened out!