Sit beside your child at a table. You should both be on the same side of the table so that you are looking at the cards and counters from the same perspective. The counters should be in a pile or container, and the number cards should be out of order on the table.
Ask your child to find "one." When he selects the card with a 1 on it, it should be placed directly in front of the two of you and he should also place one counter immediately below the card.
Instruct your child to find "two." When she selects the card with a 2 on it, that card should be placed to the immediate right of the one card, and two counters should be placed directly below the card. The counters should be arranged in pairs, so that there are two counters side by side under the 2 number card. As you progress, this will make the difference between odd and even numbers stand out since the odd numbers will have a single counter alone at the bottom of the column. Most instructors do not point this discrepancy out, but let the child notice it on her own. This decision is up to you.
Continue in this manner until you have all ten number cards lined up in order with the appropriate number of counters under each one. This lesson is a good way to help a child who can count to ten get an idea of what the numbers he is saying actually look like and indicate.
Encourage the child to repeat the lesson on her own. Since the numbers between 1 and 10 add up to 55, if she makes a mistake in counting she will actually be able to discover her error on her own once you have shown her how to do the lesson because she will come up short on counters at the end. Make sure that the lesson is accessible to your child so that she can use it whenever she wishes.