ATTiny, Counting with interupts

I'm not familiar with the sleep options so I can't help. The article by Nick Gammon that you linked to (and which I bookmarked) seemed comprehensive.

This thing will only be on when the user is using it so I wonder how important sleep mode really is. It's not the same as somethng that must be available 24/7.

Have you considered reducing the clock speed - perhaps to 1MHz?

...R