Hello,

I'm under a J-1 visa, currently doing my OPT, I spent the whole year of 2007 in the US (365 days), 120 days in 2006 and 180 days in 2005 but the IRS website states:
"Do not count days for which you are an exempt individual. The term "exempt individual " does not refer to someone exempt from U.S. tax, but to anyone in the following categories who is exempt from counting days of presence in the U.S.:
An individual temporarily present in the United States as a foreign government-related individual
A teacher or trainee temporarily present in the United States under a "J " or "Q " visa, who substantially complies with the requirements of the visa
A student temporarily present in the United States under an "F, " "J, " "M, " or "Q " visa, who substantially complies with the requirements of the visa
A professional athlete temporarily in the United States to compete in a charitable sports event" (Substantial Presence Test)

That's ambiguous, does it mean that I should consider myself as a non-resident just because I am under an F1, no matter how many days I spent in the US and file a 1040NR-EZ? Thanks for your help!

Yes, that is exactly what it means.

You must file as a non-resident alien as long as you are under the F-1 visa.