123 Gulls offers a fresh take on a counting book, as a trio of intrepid seagulls makes its way through an island winter wonderland. They skate, ski, and collect items, counting down from ten mittens to one snowy surprise. The gulls also experience 50 and 100, until one moon puts them to sleep in the end. Little ones can start by learning numbers while early counters will have fun finding all the items. Parents and caregivers will appreciate the playful rhyming text as they show children that enjoying winter is as easy as 1, 2, 3!