Alot and if you have a poor attitude and tone about the issue…It might become incredibly painful to include loss of pay and rank.
You may not see this as a serious issue but the fact that you received 2 counselings for one standard says you need might need to check yourself. This is not personal and your leader is not acting upon personal preference or feeling. They are upholding a punitive standard of AR 670-1.
A counseling statement is not required to recommend a Soldier for an Article 15 or a requirement for Corrective Training. The counseling statement is a good way to document the actions and recommendations of the leader as well as provide a plan of action for the Soldier to improve. It also provides the Soldier the ability to document their side of the issue in the session closing block of the counseling statement.