Black Hole Horizon Fluffs: Near Horizon Soft Hairs as Microstates of   Three Dimensional Black Holes
  We provide the first explicit proposal for all microstates of generic black holes in three dimensions (of Banados-Teitelboim-Zanelli-type): black hole microstates, termed "horizon fluffs", are a particular class of near horizon soft hairs which have zero energy as measured by the horizon observer and cannot be distinguished by observers at finite distance from the horizon. These states are arranged in orbits of the two-dimensional conformal algebra associated with the asymptotic black hole geometry. We count these microstates using the Hardy-Ramanujan formula for the number of partitions of a given integer into non-negative integers, recovering the Bekenstein-Hawking entropy. We discuss possible extensions of our black hole microstate construction to astrophysical Kerr-type black holes. 
H. Afshar, D. Grumiller and M.M. Sheikh-Jabbari
hep-th gr-qc