I made these mats for a recent Pets Theme we did in my class.
This is a counting practice activity. The children use a dry erase marker and eraser. They identify the numeral at the top and draw that amount of spots on the puppy. I printed these on cardstock and slipped them in clear page protectors, which worked really well with the dry erase markers. The page protectors could be hooked together with metal binder rings, and the children could flip through them to work on the next number. These could be laminated instead of using page protectors.