Yes, I refer it to quite a bit, and find it very useful. Obviously, for me it's not about things like getting out of bed etc, but the things that are mentally exhausting. I know all about using all my mental spoons for the day (and then some!). The theory really clicks with me, as I have low stamina and get easily stressed, anxious and overwhelmed. I didn't use to be so easily worn out but after my third incident of what I now know was autistic burnout, I have been, I just never bounced back. It doesn't need to be big things either. I have little to go on, so the spoon theory fits me very well once I make it clear than I'm talking about mental things and not physical stuff. (Not that I've ever had much stamina physically either, but I seldom need much either.)
Hmmm... and based on what mikeman7918 and AJishere says, I'm once again wondering if I have ADD. Focusing on boring things drains me completely. Even when I'm highly motivated and doing it for myself. For instance, I love playing games, but reading the rules booklet makes me yawn and unfocus within a few sentences. And I sure wanna play the game, so I'm motivated to learn the rules, I just have a hard time getting through them. Now imagine how difficult it is with thing I don't even have motivation for...