Most people agree that animals count morally. But how, exactly, should we take animals into account? According to a prominent position in contemporary philosophical discussions, animals and people have the very same moral status, so in our moral deliberations the otherwise similar interests of people and animals should be given the same weight and consideration. In How to Count Animals, more or less, Shelly Kagan rejects this view. In its place, Kagan sets out and defends a hierarchical approach, one in which people count more than animals do and some animals count more than others. Unfortunately, most moral theories have not been developed in such a way as to take into account these differences in moral status. By arguing for a hierarchical account of morality–and exploring what appropriate, status sensitive principles might look like–Kagan reveals just how much work needs to be done to arrive at an adequate view of our duties toward animals, and of morality more generally.