My playing partner started off awesome. 1st hole - par, 2nd hold - birdie, 3rd hole - I forget but tee shot down the middle of the fairway at the 150 barber pole marker, 4th hole - Swung and completely missed his tee shot. Does it count? I think it does since you addressed the ball and intended to hit it. But others think it doesn't since you missed the ball.
I always count them as the only person you fool is yourself. I am a complete begineer ( 3 9 hole rounds in 7 weeks ) and I still swip and miss some times so I count them.
To improve you need targets and you need to know AFIs ( Areas for improvement ) at the moment with me it is consistant contact and direction, then I will move onto putting then onto using a wood....
Hes only cheating himself if he doesn't.
On my first round, one of the experainced golfers I was playing with hit 2 out of bounds off the tee, 3rd tee shot onto the next fairway, played up the adjoining fairway, then played a chip through the trees separating the 2 holes and it rolls into the hole....He marches onto the green takes his ball out, "4 for me" !!! The Ironey had been that I shot 77 for this 9 hole, but had a 5 on this par 4 and was really chuffed only to have someone declare a 4 !!!