As has been stated, according to FAR 61.63(c)(4), there is no minimum time requirement. So there's nothing for simulator time to "count" towards.
However, you are perfectly free to use as much sim time as you want in preparing for the practical test. I've signed students off for multi-engine add-on ratings with next to no time in the plane because we did tons of hours in the sim. So in that sense, it counts.