5 Answers

Make 100 flash cards and play guessing games with her until she knows the numbers on site, They'll eventually fall into order for her.....

Start with 1-10.. the rest will get easier..

Never teach her spelling.

If this is just so she can spit out some sequence of words with no clear understanding of their meaning, what's the point?  Better to teach her a poem or song she can enjoy and visualize (Itsy Bitsy Spider, Twinkle Twinkle Little Star for examples).  I know it's a big deal in kindergarten; so is the alphabet.  If she's in pre-school, I doubt she will  know what she is doing mathematically.  
Flash cards are a great idea. Use dried beans, too, and glue them on the 1-10 cards (1 on the 1 card, 2 on the 2 card, etc.).  
Counting books are great fun and you are reading a book together, too. 
People learn in different ways.  Some need to SEE, some need to HEAR, and some need to TOUCH.  Try to incorporate all three in your counting fun. 

I agree with eggplant it better not be spelling or she'l be trouble.