How Many Elephants? A Lift-the-Flap Counting Book by Selby Beeler, illus. by Barney Saltzberg, begins with a self-possessed toddler answering the question ""How many elephants are in your closet?"" His confident reply: ""That's silly. Elephants don't go in people's closets."" Then he counts to 10 looking for more sensible things like books and toy dinosaurs. While his attention is diverted, stealthy pachyderms dance into that very closet. The final peek behind the door may well surprise readers.