It depends what you mean by counting I suppose. You can carry out algorithms that do counting for you without language.
For instance you can use tokens to do counting. If you want to count the number of sheep in a herd you could put a small rock in a bag for every sheep. This bag of rocks will then "represent" the herd. And you can use it to reason about properties of the herd.
If lets say you want to count that all sheep are present you can move the rocks from one bag to another. If you want to split the herd between two peeople you can make two piles roughly the same size and take as many sheep.
You could have another type of object representing months in a year. Then you could assign the rocks to months to ration food.
When you start grouping your tokens in well defined shapes, or introduce tokens of different denominations you are on the slippery slope towards language.