Portugal and France
Thirteen counties in New Jersey border the eastern side of the state.
There are two counties that border Lake Cumberland in Kentucky.
Ten counties in Indiana border Ohio.
4
Seven
Belgium, Luxemburg, Germany, Switzerland, Italy, Monaco, Spain, Andorra
Five counties, which are Kilkenny, Kildare, Carlow, Tipperary and Offaly.
France does not have counties, but regions. There are 26 administrative regions (21 in mainland France, 1 which is Corsica + 4 overseas).
It would be most helpful if the state was identified.
The mountain range that forms a border with Spain and France is the Pyrenees Mountains. The border that separates the two counties runs at the highest point of the Pyrenees' Mountain Range.
Limerick and Cork are the counties that border county Kerry.