Best to ask your own licensing authority. However, my understandng is that you are a required crew member if acting as a safety pilot for an IFR flight if foggles are worn therefore you can log it. Obviously you must be licensed to fly that aircraft. Also you are P1 as the PF cannot be in command if he cannot see out the window. The rules are quite clear about looking out the window when on an IFR flight plan in VMC to aid in collision avoidance. This function MUST be carried out making it a requirement to have a safety pilot. Also, in your case (VFR flight plan) then it is unquestionable that a qualified pilot remains on the lookout. Again this makes him P1 as the PF is 'unable' to maintain separation from other aircraft and IMC conditions, thus mking him/her incapable of bing P1. The PF must log it as P1/S (under supervision). I will probably be contradicted on this by everyone....so as I say...ask you license issuing authority....hope this helps
Cheers....Bomber