I don't think they do yet, but I believe there's been some discussion about doing it in the future. At first my feeling was that ratings are meaningless without including DVR recordings, but the more I think about it I'm not so sure, since as previously mentioned in this thread, most people skip the commercials. It's a whole new game with the technology, and if the purpose of the ratings is really to see how many people are exposed to the commercials rather than how many watch the show then perhaps not including DVRs would be more accurate. Perhaps the answer is to publish a dual set of ratings, one with DVRs and one without.