a cut of domestic sheep prime
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I've rested 3 times total, I think. 8 hours into the game.I'm not sure to what extent but I think taking too many long rests has story-related consequences. I barely rested at all and I've seen a bunch of stuff that seems to be the result of resting too much when viewing other people's playthroughs.
The game really tries to impress upon you how dangerous time passing is, so yeah it will probably have some sort of consequence, though I doubt it will be too heavy handed.