No, it would still count as 1 day because they look at 24 hour periods outside US , otherwise people would try to get around listing the number of days outside by arguing that exit and entry dates don't count for short trips.
No matter what M-476 says "partial days spent in the United States count as whole days spent in the United States".
So if you go to Canada early morning and coem back on night of second day and repeat this on every 2-day for straight
5 years, then teh total number of your days outside USAS is zero per M-476 and yoru days in USA is 365*5 days even though
you can claim you made 365 overseas trips.
Of course M476 says "Generally" but how do we know when to break this general rule?
quote:
When counting the total number of
days you have been out of the country,
include all trips you have taken outside
the United States. This includes short
trips and visits to Canada and Mexico.
For example, if you go to Canada for a
weekend, you must include that trip when
you are counting how many days you
have spent out of the country. Generally,
partial days spent in the United States
count as whole days spent in the United
States.
Certain types of applicants may count
time abroad as time physically present
in the United States. An example of this
exception is an applicant who is abroad in
the employment of the U.S. Government.
See the table at the beginning of this
section for more information.