In this lesson, students represent and decompose two-digit numbers as tens and ones and record their findings on a place-value chart, supported by Hide Zero cards. This is the first time they experience a representation of ten where 10 ones are not clearly visible. In the process, students share thoughts such as, "The 3 in 34 stands for 3 tens. And, the 4 in 34 is just 4 ones!" and notice that while the digit 3 in 34 may appear less than the digit 4, its value is actually determined by its position.