To teach a kid to count 3 apples, you first need to convey the idea that those apples constitute a kind of single entity (that is, a set). That's why you teach the kid to count apples in a basket, or to count the fingers at the hand, but not to count apples and fingers together, because it's much harder for a kid to get the idea that fingers and apples may constitute a single entity. If you ask a 5 year old kid how many apples and fingers together do we have, it's very likely that you will confuse him. The confusion stems from the fact that the concept of set is needed for counting, and this particular set is too abstract for him to do the counting.
In fact, in the first grade of elementary school, they taught us sets before teaching us counting.