One of my favorite groups on Facebook is the ALA Think Tank. ALA is the acronym for American Library Association and the group is full of librarians who tend to post some interesting stuff.
I quickly responded that I listen to audio books as well as read physical ones, I count them both as read on goodreads, and at the end of the year I include them in my total count as far as how many books I read that year.
Reading other comments I also agree that it may depend on what you are reading for. When it comes to reading in order to learn spelling and grammar it is important for children to actually read the book.
What are your thoughts? Do you think listening to an audio book is the same as reading a book?