Let
V the speed of the girl per step
v the speed of the escalator per step
L the length between ground and floor in number of steps
V*60+v*60=L => V+v=L/60
V*90-v*90=L => V-v=L/90
By adding the equations V+v=L/60 and V-v=L/90 we get:
2V=L(3+2)/180
V=5L/360
V = L/72
Time to climb (in steps) with v=0 (escalator standing still) is:
V*t=L
t = L/V
t = L/(L/72)
t =72 steps
The girl will count 72 steps.