Number of Neurons

In gross terms, it doesn't really matter. Even if you look at it in terms of number of neurons, there doesn't seem to be a good correlation. The other way you could look at this is to think about animals with very, very tiny brains, such as bee and ants. And we know that bees can count, and one thing that we know about their counting ability is that they can use it tocount the number of landmarks between the hive and a food source. They can probably do better counting than that, though it's harder to test.