Here’s a comic from a few weeks ago, on April 27. Frank and Ernest is usually predicated on some sort of really bad pun and this one is no exception.
Frank and Ernest, April 27, 2017
Toeses with noses?
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Ahcuah 
Why are the last two words quoted?
I think it’s to emphasize the pun (to make sure it’s noticed).
Is the pun about “counted on” meaning both “relied upon” and “used in doing maths”?
Yes. If something is reliable it can be counted on. And you count (literally) on your fingers. I imagine that the idiom came from the latter literal meaning.