Similar here. If something shows up as a separate item in my TBR, then I count it, because my challenge is partly TBR based. This will include probably around 20 shorter works in a year because I tend to vote in the Hugos, which means reading the shortlists for the three short fiction categories. There will usually also be short stories for the Campbell new writer award.
In 2012 my challenge was for books, and I didn't count anything shorter than a book.
I don't split collections, but I do split omnibuses because that's how I read them.
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