Just a random anecdote from our household.
The boys sat at the table eating chocolate icecream. Clearly remembering the importance of sharing, they took it upon themselves to "feed" mommy a few bites of their after dinner treat. While being fed (gooey, sticky, Double Fudge Brownie icecream by a 1 year old and 3 year old) I applauded the boys for their generosity:
I said, "Isaiah, you are so good at sharing! And Josh, you are too!!"
To which my 3 year year old, Isaiah, quickly responded, "No, Mom. Josh is one."
You have to (two! too!) love the literal phase.