it counts heart as important as humor 
(ROOT (S (NP (PRP it)) (VP (VBZ counts) (S (NP (NN heart)) (ADJP (ADJP (RB as) (JJ important)) (PP (IN as) (NP (NN humor))))))))
(ROOT (S (NP (PRP )) (VP (VBZ ) (S (NP (NN )) (ADJP (ADJP (RB ) (JJ )) (PP (IN ) (NP (NN ))))))))