Baker and Taylor
One is a Snail, Ten is a Crab: A Counting by Feet Book
Readers can follow the sign to the beach where a bunch of fun-loving crabs, lounging dogs, gleeful insects, and bewildered-looking snails obligingly offer their feet for counting in a number of silly, surprising combinations--from one to one hundred. An ALA Notable Children's Book. Jr Lib Guild. Reprint.