It's usually counted from the first onset of flowers. The reason behind it being different length of the period between switching to 12/12 and the first flowers. This way you ALWAYS know what eg. 5th day of flowering means.
Well, it doesn't really matter that much, because flowering times aren't exact anyway. If a strain is listed as being an 8-week strain, you can really plan on them to be finished at exactly 8 weeks. As long as you have a rough idea when you started 12/12, you can keep an eye on them as they mature, and have a good estimate of when they will finish. Ultimatelly, you'll have to watch the trich and pistils to know when they are done.