This lesson plan distinguishes between countable and uncountable nouns. It provides examples of countable nouns like pencil and eggs, and uncountable nouns like sugar and sand. The lesson aims to help students understand different types of nouns and use them correctly in their speech and writing. Key differences between countable and uncountable nouns are explained, such as countable nouns having both singular and plural forms while uncountable nouns only have one form.