Adeline is starting to count. We find her all over the house saying "one, two, three, five". She is getting there. I had a large collection of ice cream lids so I made them into number trays. If you have smaller ones that would work too. I have enjoyed using this because they cannot be destroyed.
Sometimes we just lay them out 1 to 10. Sometimes I use them like flashcards.
Now we are counting objects to add to the trays. I am still doing this hand over hand with Adeline and just to three.
If you don't have lids this activity could be done on small trays of even paper.