The development of counting skills in children forms the foundation of early mathematical education and is crucial for their overall cognitive development. This skill aids children in developing critical thinking, problem-solving, and logical reasoning abilities, which are essential for future success in both education and daily life. A review of the literature reveals that counting is a complex process that children acquire through various developmental stages. The significance of early exposure to mathematical concepts, the role of teachers and parents, and high-quality educational programs is immeasurable in fostering mathematical abilities. Children grasp mathematical content through real-life situations in a stimulating environment. The cognitive development of children in the context of counting encompasses intricate processes of understanding quantitative relationships, which children develop through play, interactions with peers and adults, and a rich environment. Children cultivate a sense of quantity and apply fundamental counting principles such as one-to-one correspondence, ordinality, cardinality, abstraction, and the irrelevance of order. These principles, along with the concepts of conservation and reversibility, constitute the foundation for children's understanding of numbers and mathematical concepts. This paper discusses activities for developing counting skills, including counting rhymes, songs, and interactive games, as well as everyday activities that contribute to cognitive development and the enhancement of mathematical skills.