@@ -291,16 +291,23 @@ class PerformanceObserver {
       maybeDecrementObserverCounts(this.#entryTypes);
       this.#entryTypes.clear();
       for (let n = 0; n < entryTypes.length; n++) {
-        if (ArrayPrototypeIncludes(kSupportedEntryTypes, entryTypes[n])) {
-          this.#entryTypes.add(entryTypes[n]);
-          maybeIncrementObserverCount(entryTypes[n]);
+        const entryType = entryTypes[n];
+        // Count each entry type at most once per observer, as disconnect()
+        // decrements the counts once per observed type.
+        if (ArrayPrototypeIncludes(kSupportedEntryTypes, entryType) &&
+            !this.#entryTypes.has(entryType)) {
+          this.#entryTypes.add(entryType);
+          maybeIncrementObserverCount(entryType);
         }
       }
     } else {
       if (!ArrayPrototypeIncludes(kSupportedEntryTypes, type))
         return;
-      this.#entryTypes.add(type);
-      maybeIncrementObserverCount(type);
+      // Observing the same type again only replaces the options.
+      if (!this.#entryTypes.has(type)) {
+        this.#entryTypes.add(type);
+        maybeIncrementObserverCount(type);
+      }
       if (buffered) {
         const entries = filterBufferMapByNameAndType(undefined, type);
         SafeArrayPrototypePushApply(this.#buffer, entries);
 
@@ -0,0 +1,87 @@
+// Flags: --expose-internals
+'use strict';
+
+// Tests that the observer counts, which gate the creation of performance
+// entries, return to zero once observers disconnect, however the entry types
+// were observed.
+
+require('../common');
+const assert = require('node:assert');
+const { PerformanceObserver } = require('node:perf_hooks');
+const { internalBinding } = require('internal/test/binding');
+const { hasObserver } = require('internal/perf/observe');
+
+const {
+  observerCounts,
+  constants: {
+    NODE_PERFORMANCE_ENTRY_TYPE_GC,
+    NODE_PERFORMANCE_ENTRY_TYPE_HTTP,
+    NODE_PERFORMANCE_ENTRY_TYPE_DNS,
+  },
+} = internalBinding('performance');
+
+const kTypes = {
+  gc: NODE_PERFORMANCE_ENTRY_TYPE_GC,
+  http: NODE_PERFORMANCE_ENTRY_TYPE_HTTP,
+  dns: NODE_PERFORMANCE_ENTRY_TYPE_DNS,
+};
+
+function assertCounts(expected) {
+  for (const { 0: type, 1: index } of Object.entries(kTypes)) {
+    const count = expected[type] ?? 0;
+    assert.strictEqual(observerCounts[index], count,
+                       `observer count for '${type}'`);
+    assert.strictEqual(hasObserver(type), count > 0, `hasObserver('${type}')`);
+  }
+}
+
+assertCounts({});
+
+{
+  // Observing the same type more than once counts it once.
+  const obs = new PerformanceObserver(() => {});
+  for (const type of ['gc', 'http', 'dns']) {
+    obs.observe({ type });
+    obs.observe({ type });
+  }
+  assertCounts({ gc: 1, http: 1, dns: 1 });
+  obs.disconnect();
+  assertCounts({});
+  // Disconnecting again must not decrement the counts any further.
+  obs.disconnect();
+  assertCounts({});
+}
+
+{
+  // Duplicate entry types are counted once.
+  const obs = new PerformanceObserver(() => {});
+  obs.observe({ entryTypes: ['http', 'http', 'gc', 'gc'] });
+  assertCounts({ gc: 1, http: 1 });
+  obs.disconnect();
+  assertCounts({});
+}
+
+{
+  // Replacing the observed entry types updates the counts.
+  const obs = new PerformanceObserver(() => {});
+  obs.observe({ entryTypes: ['gc', 'http'] });
+  assertCounts({ gc: 1, http: 1 });
+  obs.observe({ entryTypes: ['http'] });
+  assertCounts({ http: 1 });
+  obs.disconnect();
+  assertCounts({});
+}
+
+{
+  // Each observer is counted separately.
+  const obs1 = new PerformanceObserver(() => {});
+  const obs2 = new PerformanceObserver(() => {});
+  obs1.observe({ type: 'gc' });
+  obs2.observe({ type: 'gc' });
+  obs2.observe({ type: 'gc' });
+  assertCounts({ gc: 2 });
+  obs1.disconnect();
+  assertCounts({ gc: 1 });
+  obs2.disconnect();
+  assertCounts({});
+}