Currently, all the comments are counted as posts. Though few contributions have already been made to revise the rules and it has been suggested to count post and comments separately, it is yet to be implemented..

And i already mentioned in the post that comments will not be counted in daily quota of number of posts.. if that were to happen, both of us would now be sitting ducks on steemit as we have already consumed our quotas by replying three times over on this post 😬