Dijkstra's argument (https://www.cs.utexas.edu/users/EWD/ewd08xx/EWD831.PDF) is that we count the number of predecessors. This fits well with the mathematical usage, at least among mathematicians who care to dig into the order-theoretic foundations: the von Neumann construction of ordinals (and of cardinals as least ordinals of a fixed, well, cardinality), each finite ordinal is equal to its cardinality: 0 = \emptyset is a set with 0 elements, 1 = {0} is a set with 1 element, 2 = {0, 1} is a set with 2 elements, etc.