  We identify the correct power counting of all the variables in the low-$q^2$
window of the inclusive decay $\bar B \to X_s \ell^+\ell^-$ within the
effective theory SCET if a hadronic mass cut is imposed. Furthermore we analyse
the resolved power corrections at the order $1/m_b$ in a systematic way. As a
special feature, the resolved contributions stay nonlocal when the hadronic
mass cut is released. Therefore they represent an irreducible uncertainty
independent of the hadronic mass cut.
