This harbor scene is filled with seagulls perched on posts, boats, rocks and the lighthouse, with several more flying over the water. The birds are spread across the entire picture, so a quick glance almost always misses a few.
The easiest way to count them is to work from the upper-left corner across the sky and lighthouse, then move down through the boats, rocks, water and dock.
Answer: The intended count is 24 seagulls.
The smaller birds near the rocks and lighthouse are particularly easy to overlook. If your first count was lower, scan the edges of the scene and the water one more time.
