Line up three or four bowls and hand your child a pile of spoons.
Ask them to give each bowl exactly one spoon. Say it that way rather than 'count them out'.
When every bowl has one, ask whether there are enough or too many spoons left over. Add a fifth bowl and let them notice they need another spoon.
Matching one item to one place is one-to-one correspondence, and it has to be in place before counting means anything. A child who recites numbers without it is reciting a song, not counting.