I think it would depend on the walk. I have German Shepherds, and our walks are for their mental and physical exercise, as well as my own (we also do a lot of training on our walks). For me, because they are adult, large dogs, we pretty much power walk, with short runs thrown in, and if I have the time to spare, we will drive to someplace with more varied terrain (hills, trails, etc).
When I do a "real" walk, I would count it. Since I don't do them everyday (we do a lot of agility and training at home, so don't always go out), I doubt my body gets too used to it.
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