The third law of thermodynamics states that the entropy of a perfect homogeneous solid is zero at absolute zero temperature.
The reason to ask for "perfect and homogeneous" is that such a solid has a ground state that is not degenerate.
But here is the question. A perfect crystal can be oriented in various directions in space. All these orientation are degenerate states. Why are the different states not counted? Shouldn't they lead to a non-zero entropy at absolute zero temperature?