Yes, it counts. If her intent was to swing AND make contact to advance the ball then yes, it counts. Just think of it as a really bad swing. Had she just nicked the ball and it went 2 feet, it would have counted, been a bad swing but counted. The swing-and-a-miss is no different. Her intent was to advance the ball, she just did a terrible job of it, and it counts. If her intent was to make a practice swing and not attempt to advance the ball, the no it would not count.
Now, what people do in their own little social outings is another thing. By the USGA rules, yes it counts, but routinely social outings among friends, it can be overlooked. When my friends do it, I tell them "I'll put down whatever score you want. But you're only cheatin' yourself if you don't count 'em all!"
