On my site I discovered that performance counter files are still being created (all 8kb in length with 0 for the values) even though they are disabled, is this normal?
showconfig.aspx shows they are indeed disabled.
<setting name="Counters.Enabled" value="false" patch:source="SitecoreSettings.config"/>
There are over 16,000 of these files in the folder!
I am running Sitecore 8.2 Update 2.