A counting rhyme built entirely around fingers and toes, twenty of each between hands and feet. Works best said while actually counting along on a child's own hands.
From Mother Goose / Nursery Rhymes (traditional). See the whole collection.
Every lady in this land
Has twenty nails, upon each hand
Five, and twenty on hands and feet:
All this is true, without deceit.
Public domain. Text from The Real Mother Goose (Blanche Fisher Wright, 1916), via Project Gutenberg. View the source edition