TURTLE SPLASH! COUNTDOWN AT THE POND, by Cathryn Falwell, Greenwillow Books, 2001, $15.95.

I never knew that a countdown book – from number 10 to number 1 – could be so complicated.

But it is. And my two daughters, and everyone else’s children, too, probably could figure it out before me. Children do that, you know. They can point things out to parents well before the adults can grasp it.

In her latest book, author Cathryn Falwell brings to life the creatures that live on and around Frog Song Pond by her Gorham house. Her main characters are 10 turtles that become startled by the noises and activities around them and one by one they dive into the water to safety.

But what I didn’t know about counting books, this one in particular, is that so many child development theories are incorporated into the text and collage-style illustrations that a youngster learns a lot more than seven follows eight when counting backward.

“Turtle Splash! Countdown at the Pond” was written and illustrated on the basic premise of counting. But Falwell, in a recent interview, said she wanted this book to go beyond being basic.

The text is an intelligent play on words that tells a story about the workings of nature.

The bold, dramatic collages are mathematical blackboards that teach subtraction by the absence of one turtle after another and addition by the grouping of turtles on the log. For example, eight turtles may be lounging around, but there are three groups of them, two groups of two and one group of four. Two plus two plus four equals eight.

“Turtle Splash” is a schoolhouse on a pond – incorporating writing, science, math and art.

It was Falwell’s intent that the last three pages of the book be educational. On two of the pages, Falwell gives descriptions of the animals that live around the pond, the same ones that startle the turtles off the log. Bullfrogs, you see, are territorial. They “choose special spots near the shore and will fight one another to protect their territories,” Falwell writes.

The last page gives step-by-step instructions on how to make leaf prints. But remember, Falwell says, “you should never take bark of a living tree.”

The author, who started her career as a graphic artist, has illustrated at least three books written by other writers, and has done the artwork as well as the text for almost 20 of her own. Many of her books have been placed on the “best of” lists by libraries and parenting magazines. She has also received numerous advertising, graphic design and art directors’ club awards for the drawings in her books.

“Turtle Splash” is Falwell’s first attempt at an animals-only book. The others have had people as the characters. The author’s counterparts, fellow illustrators, have taken notice of the fresh, lively pond scenes.

Falwell recently returned from New York City, where a page from “Turtle Splash” was on display in a juried show by the American Museum of Illustrators.

“That was kinda neat,” she said.

As winter approaches, “Turtle Splash” serves as a reminder of what summer in Maine is all about, the outdoors. Falwell actually sees the beauty of living by a pond every day, and fortunately she shares it in her book.

“Everyday I’m just so glad it’s here,” Falwell said.

This countdown book is just like being at a pond. If you look close enough, you’ll experience more than what you saw on first glance.