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Counting matters

West
K83
KJ64
1052
A65
North
QJ109
95
A98764
7
East
A742
A73
QJ
KQ103
South
65
Q1082
K3
J9842
W
N
E
S
1NT
P
2
2
2
P
3NT
P
P
P
D
3NT East
NS: 0 EW: 0

 

After a routine 1NT opener, and Stayman inquiry, N gets in a lead director, and partner (stoppers are for children) bids 3NT after you show your 4 spades.

K of diamonds lead, diamond to the ace, 9 of diamonds showing spade values to dummies all important 10, as you pitch a small spade. You lead a club to the K and a club to the A getting the news that you aren't taking 4 club tricks.  You need the heart finesse to win, so heart to the A, followed by heart to the J winning, and K or hearts, getting the news that you aren't taking 4 hearts tricks. With 2 spades and a club to cash, that's 9 tricks, so at least you made your contact.  Is that all there is to it? 

The title is the clue, count the south hand. two diamonds, four hearts and five clubs leaves only 2 spades.  So cash the two spades ending in dummy, lead the heart to the S hand, and enjoy the club lead into your Q10, making 4 and a tie for top result.

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