Does body count really matter?

So a friend of mine recently began talking to this guy who's a virgin.. There nothing wrong with that all, however, the topic of her body count surfaced. 👀 Not saying she's promiscuous or anything but she's had her share of sexual encounters. But there's nothing wrong with that either. Anyway, so she had got upset when they began to talk about it and she doesn't want him to judge her or view her a certain way just because of who she's been with in the past. So the question I'm curious of is "Does a woman/man's body count really matter?"