diff --git a/sdk/log/internal/observ/doc.go b/sdk/log/internal/observ/doc.go
new file mode 100644
index 00000000000..6879567cbf4
--- /dev/null
+++ b/sdk/log/internal/observ/doc.go
@@ -0,0 +1,6 @@
+// Copyright The OpenTelemetry Authors
+// SPDX-License-Identifier: Apache-2.0
+
+// Package observ provides observability instrumentation for the OTel log SDK
+// package.
+package observ // import "go.opentelemetry.io/otel/sdk/log/internal/observ"
diff --git a/sdk/log/internal/observ/simple_log_processor.go b/sdk/log/internal/observ/simple_log_processor.go
new file mode 100644
index 00000000000..f69bc5f1d38
--- /dev/null
+++ b/sdk/log/internal/observ/simple_log_processor.go
@@ -0,0 +1,107 @@
+// Copyright The OpenTelemetry Authors
+// SPDX-License-Identifier: Apache-2.0
+
+package observ // import "go.opentelemetry.io/otel/sdk/log/internal/observ"
+
+import (
+	"context"
+	"fmt"
+	"sync"
+
+	"go.opentelemetry.io/otel"
+	"go.opentelemetry.io/otel/attribute"
+	"go.opentelemetry.io/otel/metric"
+	"go.opentelemetry.io/otel/sdk"
+	"go.opentelemetry.io/otel/sdk/log/internal/x"
+	semconv "go.opentelemetry.io/otel/semconv/v1.37.0"
+	"go.opentelemetry.io/otel/semconv/v1.37.0/otelconv"
+)
+
+const (
+	// ScopeName is the name of the instrumentation scope.
+	ScopeName = "go.opentelemetry.io/otel/sdk/log/internal/observ"
+)
+
+var measureAttrsPool = sync.Pool{
+	New: func() any {
+		// "component.name" + "component.type" + "error.type"
+		const n = 1 + 1 + 1
+		s := make([]attribute.KeyValue, 0, n)
+		// Return a pointer to a slice instead of a slice itself
+		// to avoid allocations on every call.
+		return &s
+	},
+}
+
+// GetSLPComponentName returns the component name attribute for a
+// SimpleLogProcessor with the given ID.
+func GetSLPComponentName(id int64) attribute.KeyValue {
+	t := otelconv.ComponentTypeSimpleLogProcessor
+	name := fmt.Sprintf("%s/%d", t, id)
+	return semconv.OTelComponentName(name)
+}
+
+// SLP is the instrumentation for an OTel SDK SimpleLogProcessor.
+type SLP struct {
+	processed metric.Int64Counter
+	attrs     []attribute.KeyValue
+	addOpts   []metric.AddOption
+}
+
+// NewSLP returns instrumentation for an OTel SDK SimpleLogProcessor with the
+// provided ID.
+//
+// If the experimental observability is disabled, nil is returned.
+func NewSLP(id int64) (*SLP, error) {
+	if !x.Observability.Enabled() {
+		return nil, nil
+	}
+
+	meter := otel.GetMeterProvider()
+	mt := meter.Meter(
+		ScopeName,
+		metric.WithInstrumentationVersion(sdk.Version()),
+		metric.WithSchemaURL(semconv.SchemaURL),
+	)
+
+	p, err := otelconv.NewSDKProcessorLogProcessed(mt)
+	if err != nil {
+		err = fmt.Errorf("failed to create a processed log metric: %w", err)
+		return nil, err
+	}
+
+	name := GetSLPComponentName(id)
+	componentType := p.AttrComponentType(otelconv.ComponentTypeSimpleLogProcessor)
+	attrs := []attribute.KeyValue{name, componentType}
+	addOpts := []metric.AddOption{metric.WithAttributeSet(attribute.NewSet(attrs...))}
+
+	return &SLP{
+		processed: p.Inst(),
+		attrs:     attrs,
+		addOpts:   addOpts,
+	}, nil
+}
+
+// LogProcessed records that a log has been processed by the SimpleLogProcessor.
+// If err is non-nil, it records the processing error as an attribute.
+func (slp *SLP) LogProcessed(ctx context.Context, err error) {
+	slp.processed.Add(ctx, 1, slp.addOption(err)...)
+}
+
+func (slp *SLP) addOption(err error) []metric.AddOption {
+	if err == nil {
+		return slp.addOpts
+	}
+	attrs := measureAttrsPool.Get().(*[]attribute.KeyValue)
+	defer func() {
+		*attrs = (*attrs)[:0] // reset the slice
+		measureAttrsPool.Put(attrs)
+	}()
+
+	*attrs = append(*attrs, slp.attrs...)
+	*attrs = append(*attrs, semconv.ErrorType(err))
+
+	// Do not inefficiently make a copy of attrs by using
+	// WithAttributes instead of WithAttributeSet.
+	return []metric.AddOption{metric.WithAttributeSet(attribute.NewSet(*attrs...))}
+}
diff --git a/sdk/log/internal/observ/simple_log_processor_test.go b/sdk/log/internal/observ/simple_log_processor_test.go
new file mode 100644
index 00000000000..1d63c4d6a94
--- /dev/null
+++ b/sdk/log/internal/observ/simple_log_processor_test.go
@@ -0,0 +1,204 @@
+// Copyright The OpenTelemetry Authors
+// SPDX-License-Identifier: Apache-2.0
+
+package observ
+
+import (
+	"errors"
+	"testing"
+
+	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/require"
+
+	"go.opentelemetry.io/otel"
+	"go.opentelemetry.io/otel/attribute"
+	mapi "go.opentelemetry.io/otel/metric"
+	"go.opentelemetry.io/otel/metric/noop"
+	"go.opentelemetry.io/otel/sdk"
+	"go.opentelemetry.io/otel/sdk/instrumentation"
+	"go.opentelemetry.io/otel/sdk/metric"
+	"go.opentelemetry.io/otel/sdk/metric/metricdata"
+	"go.opentelemetry.io/otel/sdk/metric/metricdata/metricdatatest"
+	semconv "go.opentelemetry.io/otel/semconv/v1.37.0"
+	"go.opentelemetry.io/otel/semconv/v1.37.0/otelconv"
+)
+
+type errMeterProvider struct {
+	mapi.MeterProvider
+	err error
+}
+
+func (m *errMeterProvider) Meter(string, ...mapi.MeterOption) mapi.Meter {
+	return &errMeter{err: m.err}
+}
+
+type errMeter struct {
+	mapi.Meter
+	err error
+}
+
+func (m *errMeter) Int64Counter(string, ...mapi.Int64CounterOption) (mapi.Int64Counter, error) {
+	return nil, m.err
+}
+
+const slpComponentID = 0
+
+func TestNewSLPError(t *testing.T) {
+	t.Setenv("OTEL_GO_X_OBSERVABILITY", "true")
+	orig := otel.GetMeterProvider()
+	t.Cleanup(func() { otel.SetMeterProvider(orig) })
+
+	errMp := &errMeterProvider{err: assert.AnError}
+	otel.SetMeterProvider(errMp)
+
+	_, err := NewSLP(slpComponentID)
+	require.ErrorIs(t, err, assert.AnError)
+	assert.ErrorContains(t, err, "failed to create a processed log metric")
+}
+
+func TestNewSLPDisabled(t *testing.T) {
+	// Do not set OTEL_GO_X_OBSERVABILITY
+	bsp, err := NewSLP(slpComponentID)
+	assert.NoError(t, err)
+	assert.Nil(t, bsp)
+}
+
+func setup(t *testing.T) (*SLP, func() metricdata.ScopeMetrics) {
+	t.Setenv("OTEL_GO_X_OBSERVABILITY", "true")
+
+	orig := otel.GetMeterProvider()
+	t.Cleanup(func() {
+		otel.SetMeterProvider(orig)
+	})
+
+	reader := metric.NewManualReader()
+	mp := metric.NewMeterProvider(metric.WithReader(reader))
+	otel.SetMeterProvider(mp)
+
+	slp, err := NewSLP(slpComponentID)
+	require.NoError(t, err)
+	require.NotNil(t, slp)
+
+	return slp, func() metricdata.ScopeMetrics {
+		var got metricdata.ResourceMetrics
+		require.NoError(t, reader.Collect(t.Context(), &got))
+		require.Len(t, got.ScopeMetrics, 1)
+		return got.ScopeMetrics[0]
+	}
+}
+
+func processedMetric(err error) metricdata.Metrics {
+	processed := &otelconv.SDKProcessorLogProcessed{}
+
+	attrs := []attribute.KeyValue{
+		GetSLPComponentName(slpComponentID),
+		processed.AttrComponentType(otelconv.ComponentTypeSimpleLogProcessor),
+	}
+
+	if err != nil {
+		attrs = append(attrs, semconv.ErrorType(err))
+	}
+
+	dp := []metricdata.DataPoint[int64]{
+		{
+			Attributes: attribute.NewSet(attrs...),
+			Value:      1,
+		},
+	}
+
+	return metricdata.Metrics{
+		Name:        processed.Name(),
+		Description: processed.Description(),
+		Unit:        processed.Unit(),
+		Data: metricdata.Sum[int64]{
+			Temporality: metricdata.CumulativeTemporality,
+			IsMonotonic: true,
+			DataPoints:  dp,
+		},
+	}
+}
+
+var Scope = instrumentation.Scope{
+	Name:      ScopeName,
+	Version:   sdk.Version(),
+	SchemaURL: semconv.SchemaURL,
+}
+
+func assertMetric(t *testing.T, got metricdata.ScopeMetrics, err error) {
+	t.Helper()
+	assert.Equal(t, Scope, got.Scope, "unexpected scope")
+	m := got.Metrics
+	require.Len(t, m, 1, "expected 1 metrics")
+
+	o := metricdatatest.IgnoreTimestamp()
+	want := processedMetric(err)
+
+	metricdatatest.AssertEqual(t, want, m[0], o)
+}
+
+func TestSLP(t *testing.T) {
+	t.Run("NoError", func(t *testing.T) {
+		slp, collect := setup(t)
+		slp.LogProcessed(t.Context(), nil)
+		assertMetric(t, collect(), nil)
+	})
+
+	t.Run("Error", func(t *testing.T) {
+		processErr := errors.New("error processing log")
+		slp, collect := setup(t)
+		slp.LogProcessed(t.Context(), processErr)
+		assertMetric(t, collect(), processErr)
+	})
+}
+
+func BenchmarkSLP(b *testing.B) {
+	b.Setenv("OTEL_GO_X_OBSERVABILITY", "true")
+
+	newSLP := func(b *testing.B) *SLP {
+		b.Helper()
+		slp, err := NewSLP(slpComponentID)
+		require.NoError(b, err)
+		require.NotNil(b, slp)
+		return slp
+	}
+
+	b.Run("LogProcessed", func(b *testing.B) {
+		orig := otel.GetMeterProvider()
+		b.Cleanup(func() {
+			otel.SetMeterProvider(orig)
+		})
+
+		otel.SetMeterProvider(noop.NewMeterProvider())
+
+		ssp := newSLP(b)
+		ctx := b.Context()
+
+		b.ResetTimer()
+		b.ReportAllocs()
+		b.RunParallel(func(pb *testing.PB) {
+			for pb.Next() {
+				ssp.LogProcessed(ctx, nil)
+			}
+		})
+	})
+
+	b.Run("LogProcessedWithError", func(b *testing.B) {
+		orig := otel.GetMeterProvider()
+		b.Cleanup(func() {
+			otel.SetMeterProvider(orig)
+		})
+		otel.SetMeterProvider(noop.NewMeterProvider())
+		slp := newSLP(b)
+		ctx := b.Context()
+
+		processErr := errors.New("error processing log")
+
+		b.ResetTimer()
+		b.ReportAllocs()
+		b.RunParallel(func(pb *testing.PB) {
+			for pb.Next() {
+				slp.LogProcessed(ctx, processErr)
+			}
+		})
+	})
+}