MarkT:
Timers generate hardware interrupts - a software interrupt is something different.
Per Datasheet:
"The External Interrupts are triggered by the INT0 and INT1 pins or any of the PCINT23..0 pins. Observe that, if enabled, the interrupts will trigger even if the INT0 and INT1 or PCINT23..0 pins are configured as outputs. This feature provides a way of generating a software interrupt."