Does an attic count as a story?
The building code view
The code defines a habitable attic as finished or unfinished space, not considered a story, that has occupiable floor area of at least 70 square feet, meets the ceiling height rules for habitable rooms, and is enclosed by the roof assembly above, knee walls where applicable, and the floor below. Story count matters to the code because it drives things like fire separation, stair and egress requirements. A finished attic still needs proper stairs, an emergency escape opening if it is a sleeping room, and light and ventilation.
The real estate and appraisal view
Listings and appraisals follow their own measuring conventions. Low headroom areas are typically excluded from finished square footage, and a room reached only by a pull down ladder generally is not counted as living space. Your appraiser or agent can tell you how a finished attic will be treated locally.
The roofing view
Roofers care about stories because of access and safety. A two story house with a steep roof needs more fall protection and staging than a ranch, which shows up in labor. A dormered 1.5 story house has walls, step flashing and small roof sections that add detail work, and finished attic rooms make ventilation harder, since each rafter bay over the sloped ceiling needs its own vent path.
If you are finishing an attic, plan the ventilation before the drywall goes up. See roof ventilation basics and how roofers measure a roof.