Sgt_Kickaxe - 10:26 pm on Jun 29, 2012 (gmt 0)
urls are evaluated independently of one another so both links likely count. There may also be a 'related sites' metric in which Google checks to see if the sites they believe 'should' link to you actually do. If that's the case only one of the links was needed to confirm it.
So it depends what is being "counted".