Statistical Entropy of De Sitter Space
  Quantum gravity in 2+1 dimensions with a positive cosmological constant can be represented as an SL(2,C) Chern-Simons gauge theory. The symmetric vacuum of this theory is a degenerate configuration for which the gauge fields and spacetime metric vanish, while de Sitter space corresponds to a highly excited thermal state. Carlip's approach to black hole entropy can be adapted in this context to determine the statistical entropy of de Sitter space. We find that it equals one-quarter the area of the de Sitter horizon, in agreement with the semiclassical formula. 
Juan M. Maldacena and Andrew Strominger