The solutions for XOR-SAT form an affine subspace of the vector space GF(2)$^n$. You can see this by realizing that if you add three solutions together, you get another solution. The counting problem for XOR-SAT is then that of deciding how many points are in this affine space over GF(2). This is trivial if you know the rank of a generating matrix for this space (the number is $2^r$ for rank $r$). TheThis rank can be figured out by a standard linear algebra algorithm, so the counting problem is in polynomial time.