I don't know if they can count.  But I swear that my KitKat can tell
time.  In the am he wake me up I look at the clock and then he does -
if it isn't 6:30 he will run away.  It if it 6:30 - he will keep pawing
at me until I get out of bed to feed him. :O)

http://homepage.mac.com/roxy6671/KitKat/PhotoAlbum20.html

That's pretty cute.

Same with Ruprecht (sometimes)

Usually he starts in after one handful,  but if I rattle bag too much
putting it away
he stops eating kinda looks up..as if to say...feel free to add some
more.

Sarrasine has a rough idea how many wet food pouches are in the box.
When it gets low, she makes a point of sitting with her head resting on
the box and a look that says "I am a cute, adorable kitty, do you want
this state of affairs to continue?" I don't know if she can actually
count (She is a criminal genius so I would not be so surprised) but she
seems to understand the idea of "less"

Lesley

Slave to the Fabulous Furballs

Nothing would surprise me with cats. I think they are much smarter than just
the obvious. They are creatures of habit and schedule so I would think they
can count.