Research has shown that the efficacy of learning with manipulatives (e.g., fingers, blocks, or coins) is affected by multiple variables, including the amount of guidance teachers provide during learning. However, there is no consensus on how much guidance is necessary when learning with manipulatives. The goal of this study was to examine the optimal level of guidance during instruction with manipulatives. The focus was on the timing and level of guidance. The researcher taught students a lesson on counting from one to 10 with pennies and nickel strips. Kindergarten students were taught over five consecutive days in one of four conditions: high guidance, low guidance, high guidance that transitioned to low guidance, and low guidance that transitioned to high guidance. Results showed no difference in learning across the conditions. These results provide valuable information to teachers on the areas of mathematics that do not require the effort of high guidance.