"One, two, three, four, five shoes."
Translation:En, to, tre, fire, fem sko.
It can only be et if one is counting a neuter object (Et, to, tre, fire, fem dyr = One, two, three, four, five animals)
If you aren't counting anything in particular, you can use en or et as you feel like. Most people would accept it even if you are counting something specific.