Counting macros for muscle growth generally relates to an increase in protein intake. As with most body tissues, muscles are dynamic and constantly being broken down and rebuilt. In order to gain muscle, your body must synthesize more muscle protein than it breaks down.
In general terms, that means having a net positive protein balance in your body — often called nitrogen balance, as protein is high in nitrogen. The simplest way to do so is to increase more protein during periods of high-performance training, leading to greater muscle growth and strength. Similarly, those who want to maintain the muscle they’ve built may need to increase their protein intake when losing body fat, as a high protein intake can help prevent the muscle loss that usually occurs when dieting.