Also sometimes referred to as "critical timing".
The idea behind the rolling count is that between the beats (1-2-3-4...) we can imagine smaller "subcounts" that are typically called "and" and "ah", and associate certain actions with them (see below).
The counting then becomes 1-and-ah-2-and-ah-3-and-ah-4...
The exact timing of "and" and "ah" depends on the music and the personal style.
Typically, the actions associated with counts (1, 2...), "and" and "ah" are:
Rarely an additional "eh" moment is identified, making the count 1-eh-and-ah-2-eh-and-ah-3... The function assigned to this additional moment varies.