Orthodox mathematics treats countability as a measure of smallness: a set is countable if it is “no bigger than ℕ,” and the existence of uncountable sets (via Cantor’s theorem) reveals that most of mathematics lives beyond the countable horizon. This chapter argues that within Category τ, the framing is inverted. The progression operator ρ that creates objects is the same operator that enumerates them. The universe is not “found to be countable” by an external observer; it is built by counting. Countability is therefore not a limitation but the structural medium of the entire construction — a tautological consequence of the generative act.