Both sides vulnerable.  
West deals.
                              NORTH
                              S: 10 9 5           
                              H: J 9 7 5     
                              D: A 5 4 3     
                              C: J 10    
            WEST                             EAST
            S: 8 7 2                         S: K Q J 6 3    
            H: 10 8                          H: A 3        
            D: Q 10 8 6 2                    D: K                 
            C: 6 4 3                         C: Q 8 7 5 2   
                              SOUTH                         
                              S: A 4   
                              H: K Q 6 4 2  
                              D: J 9 7     
                              C: A K 9    
                   WEST   NORTH     EAST   SOUTH                  
                   Pass    Pass      1S     2H  
                   Pass    Pass      3C   Double
                   Pass    4H     (All Pass)
     Opening Lead: S2
     Bridge players are continuously trying to improve.  I
believe that is one of the intangibles that makes the game as
attractive as it is.  No matter how well you bid, analyze, or
play, there is always room to improve in each aspect.
     Often times I am asked what is the easiest part of the game
to improve.  Without hesitation I answer "counting"!  There are
just so many things to count.  At the start of the auction you
must count your cards and your points.  During the auction you
must re-evaluate your points and distribution.  You must listen
to the opponent's bidding and do some basic counting of the cards
in their hands.  After the final contract is set you must count
the points in the dummy and then attempt to determine how the
outstanding honor cards are situated based on the lead and the
bidding.  Then, during the play, you must count the distribution
in the unseen hands to help you decide on a line of play and then
to revise that line as necessary.
     Todays hand is a good example of how careful counting will
lead to success.  While four hearts is an ambitious contract, it
is by no means unusual.  West starts off by leading the two of
his partner's first bid suit, spades.  East plays the jack to
this trick.  South wins the ace and plays the king of hearts. 
East wins the ace and plays the king of spades which holds.  East
continues with the queen of spades and South ruffs with the two
of hearts.  A heart is led to the jack, drawing the outstanding
trumps.  
     Having already lost two tricks, South must come up with a
plan that will specifically avoid the loss of two diamond tricks. 
To that end, declarer cashes the ace and king of clubs and ruffs
a club.  
     Do not be deceived by the club spots.  Even if declarer can
take a winning club finesse and discard a diamond on the third
club winner, the discard will be from the wrong hand and he will
still have to play the diamond suit for only one loser in order
to make the contract.
     At this point, if declarer has paid attention during the
auction and play, he should be able to come up with the winning
line.  East has bid spades and clubs.  West has followed to three
rounds of both of those suits (as did East).  Both defenders have
followed to two rounds of hearts.  It would appear from this that
East's distribution is five cards in each of the black suits, two
hearts, and therefore, one diamond.  There are six diamonds out. 
Five of those six are with West.  In order for this contract to
make, East's singleton will have to be either the king, the
queen, or the ten.  Here is what the end position looks like:  
                              NORTH
                              S: V o i d           
                              H: 9           
                              D: A 5 4 3     
                              C: V o i d 
            WEST                             EAST
            S: V o i d                       S: 6 3          
            H: V o i d                       H: V o i d    
            D: Q 10 8 6 2                    D: K                 
            C: V o i d                       C: Q 8         
                              SOUTH                         
                              S: V o i d
                              H: 6 4        
                              D: J 9 7     
                              C: V o i d  
     The winning play is a small diamond towards the jack.  If
East has the ten, cover and West will win an honor and be end
played.  If East plays the king or queen, follow low and take a
ruff and sluff on the forced black card return.  In either case,
you will lose only one diamond.  If you cash the ace first
(catching the singleton honor), you will still lose two diamond
tricks to West.  And if East's diamond is not one of the honors,
you were not going to make anyhow.
     There is a possibility that East holds two diamonds and only
four clubs.  It is still superior to under lead the ace.  And by
the way, East can always defeat this contract by leading the king
of diamonds after cashing the spade winner, but I don't think
many defenders will find this play.
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