there is some legal basis for these “instructions.”  Neither the WCL, nor the entire Code of Rules and Regulations make any reference to any of the figures or guideposts.  The threshold of 234 days for a 5-day worker is not a creature of statute, and the best we can say is that it is a guideline followed by Board case law; but as with so much case law published by the Board, there is little pattern to their application of these “instructional” figures.