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Laws related to Berachot
When does the day begin for the counting of one hundred Berachot? Does one begin counting from sunset, when the Halachic day begins, or does one begin counting from the morning?
Poskim, such as the Mishna Berura (46:14), include the Beracha of HaMapil (which is recited at night before going to sleep) as one of the beginning Berachot of the day, in the count of one hundred Berachot. This would indicate that the counting of Berachot begins at night, and like most other Mitzvot, the time-frame follows the Halachic day.
Interestingly, many Poskim write that if one prays Arvit on Erev Shabbat before sunset, or recites Birkat HaMazon at the conclusion of Seudah Shelishit after Tzet HaKochavim, these Berachot are counted toward the hundred Berachot of Shabbat (see Yabia Omer 10:7 and Shevet HaLevi 5:23). This is because the Halachic day of Shabbat can be extended both before and after Shabbat (Tosefet Shabbat), and Berachot recited anytime during Shabbat count toward that day.
Sefer B’Tzel HaHochma writes that on a regular week night, if one prays Arvit before sunset, these Berachot will count toward the earlier day.