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The story follows a young, eager squirrel named Pipkin who is tasked by the Head Nut Collector with taking inventory of everything in the central forest glade. Pipkin counts all the items he encounters, from the single grumpy badger to the ten speckled toadstools, learning his numbers one through ten as he goes. Ultimately, Pipkin discovers that even the smallest items—like the pile of shiny pebbles—are important when you are the one doing the counting.