Inspired by this question I would like to know how low power you could go with a counter + 32 kHz oscillator (possibly made by yourself).
I found a nice oscillator circuit on a BJT reportedly drawing less than 1.2 µA from 3V.
Unfortunately the counter and/or prescaler parts are a little more tricky. I do not believe you can make low power flip-flops from discrete transistors but most normal logic ICs are not very efficient either (standard counter ICs all draw around 80 µA at room temperature).
I do not want a counter that is integrated into a microcontroller (PIC or AVR or ARM).