- ATTACKER declares slash/stab/shove/grapple, etc.
DEFENDER declares parry/dodge - ATTACKER makes Melee skill roll for hit.
On a success, DEFENDER makes Melee/Move skill roll for defense
Both ATTACKER and DEFENDER may push. - If ATTACKER wins, they calculate damage
If applicable, DEFENDER makes Armor Roll
From a narrative POV, I would argue a fumbled attack doesn't even happen: they lost the opening, didn't commit, were too slow, swung wide, etc. This would be the case even if the target were standing still/down on the ground and didn't declare any defense. Therefore I'd argue that the declared defense doesn't count in the action economy, because there was no attack to meet with a parry or dodge (and unlikely any tables make the "empty" roll). One might also argue that the misplaced attack would leave the enemy open, which the initial target could exploit, provided they've the initiative and action for it. Thus I feel it makes sense, that declaring defense doesn't counts as an action, but only an associated skill roll does.
Granted, counting declarations as actions would fall in line with the Advanced Combat Cards mechanics, where a stage is resolved at the expense of actions, whether or not they actually happened.
What's the point of declaring defense then? Because it marks the last point where you have to commit. Doing so after the roll would make it possible to choose to soak weak attacks, when you've heavy armor, for example.