The first book of The Dudley and Friends Series, Friends Count finds Dudley the dog all alone with his bone. When he meets a pair of cats, he abandons the bone for a day of fun and adventure with his new friends. The story is told in a series of rhyming couplets, with vibrant descriptions of all the animals and the world around them. Dudley learns that not only is it fun to count with friends, but he can count on them too.

The story ends with Dudley anticipating the fact that school will be starting soon, which sets the stage for the next book about his first day at school.