This is such a simple task....especially for a 3 year old! But I love the idea of hearing her count the hearts as the plunk into the tub. I also like watching her as she unscrews the lid to dump them all out and start over again. This would be a great fine motor skill builder for a younger child (18 months-ish), but we have fun counting and sorting the "coins".
The hearts are those little plastic mazes...party favors...I found at the dollar store. The little plastic tub also came from the dollar store and I just used a razor blade to cut out a hole in the top large enough for the hearts to fit in.