I show with visual models what the idea of "how many more" actually means. For example, if Jack has 3 berries and Bill has 7, we draw those berries, then match the three that both of them have, and then we can count how many more Bill has than Jack.
In this lesson, I don't yet present subtraction as a way to solve "how many more" problems (I feel it is better to delay that). Instead, we practice this concept throughout the lesson by DRAWING items.
Lastly, we solve several word problems about toy cars, and once again draw items to help us.
This lesson is meant for initial teaching of the concept of "how many more" in 1st grade math.
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"How many more" problems and difference — video lesson for 1st grade
Math Mammoth Grade 1 curriculum