Does Mom and Mommy count as two words?

So, at our last pediatrician visit we had, our Dr. asked if Charlie could say 10-15 words? I thought about it a minute and relied, "yes." Then I got to thinking, is mom and mommy two different words or is one just a form of the other and only counts as one? I would like to think they count as two, otherwise, we might be in trouble! So for lack of nothing else to blog about, here is list of Charlie's vocabulary.

Bebe (Baby)
Beep Beep
Hot
Yo yo yo yo (really fast)
Ouiee
Dad
Daddy
Da Da
No
No no
Noeee
Nana (banana)
Yummy
Here doe (here ya go)
Uh oh
Wow
Sanks (Thanks)
Uh huh
Buppy (Puppy)
Nigh Nigh
Ria and or Mia (Yes, that's my name. I'm not sure where he picked that one up from)
Mom
Mommy
Mama