The purpose of this picture book is unclear to me. Though it contains both letters and numbers, it's not an alphabet book or a counting book. Possibly it's trying to be a bedtime book, but the illustrations are too busy for that. 
 Why are all the animals so rotund? What's up with the chicken who appears out of nowhere? And why would you include an old-fashioned corded telephone in a book for children who are too young to know what that even is?