Magnetic length and Planck length

 $$l_B=\sqrt{\frac{\hbar}{eB}}$$

$$l_P=\sqrt{\frac{\hbar G}{c^3}}$$

$$N=\frac{1}{2\pi}\frac{A}{ l_B^2}$$

$$S_{\text{BH}}=\frac{k_B}{4}\frac{A}{ l_P^2}$$

This points that perhaps degeneracy can also play the role of microstates.