As a Quilt Judge I will say:
The stitches are counted from the top of the quilt. The consistancy in the length and smoothness of the stitch is what is important, regardless of the size of the stitch itself. The back of the quilt is checked to see if all the stitches have gone through all layers of the quilt and the consistency in the length of the stitches.

Ellen

Edit: The above is how the stitches are looked at in competition and not related to the requirements of the Amish.

Prism, thank you for the link. I guess top it is!