Who can do it ?

When you can't sleep, according to folklore, counting sheep (one sheep, two sheep, three sheep...) may help [:^)].

Someone probably thought the role reversal may be interesting : "What do sheep count when they can't sleep ?".

The answer is, logically, the sheep must count people in order to be sleepy. "One person, two persons, three persons..."

Hello,

Or 'who put flowers on the flowers' grave' (Tom Waits)

Hi.. hbae787 and thanks for your explanation but frankly the meaning is still
not clear enough for me .I appeal you to explain it again and I am so sorry
for disturbing.thanks a lot.

Hello, please forgive my intrusion in here...

It's usual (in western countries) to say human beings count sheep to help them falling asleep.

Someone took it from the sheep's point of view: what does a sheep do when they want to go to sleep?
Well, maybe they count human beings to help them fall asleep...

It's just a joke...

Thanks for your help...the meaning is clear now, but in which situation
or occassion do you use it?.many thanks.

If you are laying in bed and just can't get to sleep you are supposed to shut your eyes and imagine sheep jumping over a gate, one by one, and count them. I suppose the idea is that it is so boring it sends you to sleep.

It isn't really used much as an idiom in other circumstances though. The original query was just a nice little joke really.