does apple watch count steps when powered off?

Powered off? no

If it's just the screen that's off, then yes - the screen doesn't have to be on for other functions to work.

No. When your Apple Watch is powered off, it's just a shiny hunk of glass and metal. All it can do is look pretty.

marai1213 wrote:

When my apple watch is powered off does it still count my steps?

No, but your companion iPhone will if properly configured according to Use the Health app on your iPhone or iPod touch.