This is a counting book, pure and simple. There is no real plot, or even real characters, it’s just a series of “On my way to school, I saw 3 children riding on tricycles. Each tricycle had 3 wheels. How many children? How many wheels in all?” This actually can work in favor for young readers, aka toddlers, due to the repetition. Each page has interesting pictures depicting the exact number of things being talked about, and then you count them. Turn page, rinse, repeat.
Be prepared, though. I should have known from the first series of counting: 3 flowers, each flower has 6 petals, each petal has 2 bugs. How many flowers, petals, and bugs in all? You end up with 36 bugs. That’s a lot of counting! I found part-way through that just doing the first two questions, with the shorter counting time and lower numbers, kept Water Boy’s attention more easily. I can see this becoming a book we read over and over, progressively counting the higher numbered pictures.
I recommend this for toddlers and older readers. It would be very easy to use this book for addition, subtraction and even multiplication problems to challenge your older child.