I don't count. I don't expect respecting-a-child to look, feel or sound like respecting-an-adult, but there is something about counting that feels disrespectful to me ... to be perfectly honest, my dislike of it goes beyond what I can articulate. I was mostly reading this thread to see if someone else could name what it is that rubs me the wrong way about it so much!
Anyway, I do a few things and of course they've evolved as my dc has gotten older. I give ETAs: "We have to leave in five minutes. When you get to a stopping point, put on your shoes so we can go." So that way I set the expectation whithout any expectation of doing it now. Then I try to give one more ETA: "Two more minutes! Do your very last thing and then we will go." Then I will probably model putting on my shoes, then take his hand and walk him to the shoes without any more discussion. If I am getting pushback I will repeat that we need to go and why, and if that doesn't end the discussing, I'll boil it down to "Your shoes need to go on. You can put them on or I can put them on."
It's not as coercion-free as I'd prefer, but frankly, on us, consensual living degenerates into child holding veto power, and I'm not willing to wait that out, or clever enough to reframe it acceptably when he's tired / hungry / overstimulated, or patient enough to let go of my agenda long enough to let the consensus happen, or whatever alchemy it would take.
I think that if you are choosing to use coercion, even if it is as gentle as putting a mildly annoyed child's shoes on because you need to leave for an appointment, you should let it be clear that that's what you are doing.
Giving the choice of doing it yourself now or letting me do it after I count to X is not really a choice. Even if the child "chooses" to do it now on his/her own, it is still a coercion because it is going to happen one way or another so it is a pseudo-choice IMO.
So if you are going to enforce something, I believe you should allow the child to express freely that they object and all of the emotions that go with being forced to do something they don't want to do.
ETA: I think counting also can tend to set up a dynamic where kids learn to dread the countdown and put everything off until the last warning and the last count. This seems like the opposite of what parents are usually trying to achieve, which is to be taken seriously when they ask a child to do something important/necessary.
My goal with GD is to create the kind of loving, respectful, and trusting relationship where, when I say "no" or ask my child to do or not do something, s/he is able to believe that it is for a really good reason. (It is NOT my goal to raise a child who obeys immediately or always follows orders!) Creating a false consensus by sheer power of will (waiting so long the child is exhausted and can't fight it anymore or offering pseudo-choices where there really is no option to reject what you are asking) undermines this trust and respect IMO.