Out of curiosity, what sort of things do you tend to do in your consulting engagements? You tend to label it as engineering, but based on your descriptions (e.g. the Fog Creek writeup), it sounds like mostly marketing for engineering companies. Do you think that's an accurate picture?
Advice, prototype, and occasionally implement systems and processes to help them sell more stuff. Code is a deliverable if the customer wants it to be a deliverable. I don't usually suggest that, since my clients typically have many very talented programmers on staff.