def/counters works with every formation (if you have of course max 4 attackers - STs & wingers).
+ can drag in your area, oppo players if they are many in his field and when cut his play, strike back with one to one situations
- if his defenders win the ball, you are a little more vulnerable in his counter
also creates long passes even if you have set only short passing.
Top eleven defense counters isn't like real football. I had many many super domination scores with it.