  It has been argued that the entropy which one is computing in the isolated
horizon framework of loop quantum gravity is closely related to the
entanglement entropy of the gravitational field and that the calculation
performed is not restricted to horizons. We recall existing work on this issue
and explain how recent work on generalising these computations to arbitrary
spacetime dimensions D+1>2 supports this point of view and makes the duality
between entanglement entropy and the entropy computed from counting boundary
states manifest. In a certain semiclassical regime in 3+1 dimensions, this
entropy is given by the Bekenstein-Hawking formula.
