....wait, it's not what you think.
Of course the lungs count for breathing, tone, survival.
What I mean is, Don't count with your lungs.
Here are some typical bad habits I see students get into:
Take this example:
It is amazing how many people will start breathing in the 16th rest! The result is a breath that is way too small and probably an entrance that is late.
In effect they are using their breathing/lungs to help with counting.
Here's a more compelling example:
In this string of upbeats, I often see people swell the tone on the downbeat, trying to keep a sense of the beat. It might sound like this.
Lungs are great for breathing and I agree that one should breathe in time. I'm just saying that there are some bad habits with the way we breathe in and blow out that seem to be connected with the idea of trying to keep time with the lungs.