```cmake
# SPDX-License-Identifier: Apache-2.0

set(EMU_PLATFORM qemu)

if(NOT CONFIG_REBOOT)
  set(REBOOT_FLAG -no-reboot)
endif()

if(CONFIG_X86_64)
  set(QEMU_binary_suffix x86_64)
  set(QEMU_CPU_TYPE_${ARCH} qemu64,+x2apic)
else()
  set(QEMU_CPU_TYPE_${ARCH} qemu32,+nx,+pae)
  set(ICOUNT_ARG -icount shift=5,align=off,sleep=off -rtc clock=vm)
endif()

set(QEMU_FLAGS_${ARCH}
  -m 9
  -cpu ${QEMU_CPU_TYPE_${ARCH}}
  -device isa-debug-exit,iobase=0xf4,iosize=0x04
  ${REBOOT_FLAG}
  -nographic
  ${ICOUNT_ARG}
  )

# TODO: Support debug
# board_set_debugger_ifnset(qemu)
# debugserver: QEMU_EXTRA_FLAGS += -s -S
# debugserver: qemu
```

Revert "qemu_x86: use icount for 32-bit"
user
```cmake
# SPDX-License-Identifier: Apache-2.0

set(EMU_PLATFORM qemu)

if(NOT CONFIG_REBOOT)
  set(REBOOT_FLAG -no-reboot)
endif()

if(CONFIG_X86_64)
  set(QEMU_binary_suffix x86_64)
  set(QEMU_CPU_TYPE_${ARCH} qemu64,+x2apic)
else()
  set(QEMU_CPU_TYPE_${ARCH} qemu32,+nx,+pae)
endif()

set(QEMU_FLAGS_${ARCH}
  -m 9
  -cpu ${QEMU_CPU_TYPE_${ARCH}}
  -device isa-debug-exit,iobase=0xf4,iosize=0x04
  ${REBOOT_FLAG}
  -nographic
  )

# TODO: Support debug
# board_set_debugger_ifnset(qemu)
# debugserver: QEMU_EXTRA_FLAGS += -s -S
# debugserver: qemu
```
assistant