John Seale claims that human society are based a special rules: constitutive rules. Constitutive rules have form of ʻX counts as Y in context Cʼ, and are characterized as constituting social facts. For example, bills in the wallet are physically only pieces of paper. However, certain type of paper counts as bills in our society. Seale asserts constitutive rules are foundation to create such a social fact. But, the problem is acts of ʻcounts asʼ. Searle is assumed this act as a primitive concept. In order to explain this act, I will compare the Kendall Walton and Searle, and try to clarify the constitutive rules. The contents of this paper are as follows. In Section 1, I will survey Searleʼs discussion and consider concepts of constitutive rules and social facts. In Section 2, I will introduce Waltonʼs theory of make-believe. In Section 3, I will compare the Searle and Walton, and point out the differences between them.