Any Starships that make it over 100 km in altitude are counted, even if they don't make it to orbit.
Launches that don't make it over 100 km don't count.
If the same Starship is launched twice, then it counts twice.
If a Starship briefly makes it below 100km and then rises above it again, for example through a skip-reentry, this does not count twice as it's not an additional launch.
If a Superheavy is launched over 100km by itself without a Starship, then it counts as a Starship.
2023 ends according to UTC.