Prepare in advance 12 cubes.
Put 12 cubes next to you. Say today we will see how we can multiply things. Look, we have here 3 cubes (show 3 fingers). Count the cubes by pointing to them. Put the 3 cubes in a row in front of the baby. Say: I want to multiply those cubes by 4, it means I want to have 3 cubes put in 4 rows. Take another 3 cubes and put them right below the first ones. Point to the second row of cubes and count them: 1,2,3. Show 3 fingers. Say: there are two rows now. Let’s make 2 more. Take 6 more cubes and put them in 2 more rows all below the first two rows. Count 1,2,3 while putting. Say: let us count our row: 1,2,3,4. There are 4 rows having 3 cubes each. Now we have to count all of the cubes together. Pointing to the cubes, start counting from the upper left corner, left to right, up to down: 1,2,3,4, … 12! Twelve. (show 12 fingers, ten and then again two). 3 multiplied by 4 equal 12! Now repeat the same with towers instead of rows.
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