Statistical interpretation of Bekenstein entropy for systems with a   stretched horizon
  For the 2-charge extremal holes in string theory we show that the Bekenstein entropy obtained from the area of the stretched horizon has a statistical interpretation as a `coarse graining entropy': different microstates give geometries that differ near r=0 and the stretched horizon cuts off the metric at r=b where these geometries start to differ. 
Oleg Lunin, Samir D. Mathur