We discuss some general properties of black hole entropy in loop quantum gravity from the perspective of local stationary observers at distance l from the horizon. The present status of the theory indicates that black hole entropy differs from the low energy (IR) expected value A/(4G) (in natural units) in the deep Planckian regime (UV). The partition function is well defined if the number of non-geometric degrees of freedom g_M (encoding the degeneracy of the area a_p eigenvalue at a puncture p) satisfy the holographic bound g_M S_IR=A/(4 G) as the scale l flows.