Counting Cows

Ice cream connoisseurs might recognize the black-and-white bovines in this picture book debut from another setting: Jackson's distinctive critters decorate a number of Ben & Jerry's ice cream parlors. Here the animals are placed against lustrous full-spread gouache and watercolor landscapes, as Jackson counts down his herd from 10 to zero (``Nine fenced Friesians,'' ``Eight cool cattle,'' etc.). Though the backgrounds-rendered in electric blues, reds, oranges, greens and purples-are more impressionistic than lifelike, the artist's sweeping strokes and distant perspectives suggest wide-open country spaces. The final spread belies the animals' seeming indolence, as all 10 are shown decked out in snazzy western wear, gathered for a ``Barn dance!'' in a cute but tacked-on finale. Ages 3-8. (Sept.)