ATTiny, Counting with interupts

I don't understand how 1 in 1 second or 10 single pulses relates to counting 3 pulses.

Probably a bad example, but ignore the 3 comparison in the code above, it was just picked at random, and this value will be user selectable. So if it were 10, then a 1 second pulse checked every 100ms or 10 x 250ms pulses over the time period would both equal a count of 10.

Regards,

Les