Splash! is really a book about Adelie penguins. Counting is incidental to the photographs of these birds caring for their young, playing in the snow, and swimming in frigid waters. The requisite numbers of animals are featured on each page, and the book would be useful for young students studying birds, biomes, or life in the Antarctic.
This is a basic, one-to-ten and then many, counting book. Each page gives the new number complete with a photograph of the correct number of penguins. The authors are regular visitors to Antarctica, and they love penguins.