Just Count

	K 7 4 2
	A 7
	A 7 6 3
	7 6 5
Q 8 3		J 10 9 2
K 10 5 3		J 8 6 2
J 10 5		9
K Q J		10 9 4 3
	A 6
	Q 9 4
	K Q 8 4 2		Contract: 3 no
	A 8 2		Opening lead: K of clubs

Just count. It looks as though you've got 9 top tricks, subject to diamonds not splitting 4-0. Declarer held up two rounds, which here doesn't function so much to cut off communication, since declarer's tricks are all off the top, as to give declarer knowledge of the club distribution. Had the suit split 5-2, then he'd better be satisfied with his 9 winners, since he'd be down on looking for a second heart winner if the king lies with the long clubs. However, the suit splits 4-3, and declarer has a legitimate try for a second trick in hearts or tenth overall.

Take the third round of clubs, go to the ace of diamonds, noting that you're safe for 5 winners there and lead a low heart. The worst that can happen is that the person with the king of hearts also has the long club, but that only brings you to the 9 winners you've always got. Do not cash the ace of hearts first. Do you think you might get a stiff king? No, no, cashing the ace before leading toward a queen is for when you're safe if the king takes the queen -- not to mention having a few more cards making the dropping of a stiff king at least remotely likely.

As it happens the king is offsides, and declarer's RHO had the long club anyway, if he'd held the king of hearts, but that is no matter. Declarer still has his 9 winners, took a reasonable chance for another trick, and has done the best he could. Unfortunately, this declarer did cash the ace of hearts before leading toward the queen and wound up losing 3 hearts in addition to two clubs. Quelle dommage!

Footnote: There's nothing inherently inimical to the 9 winners, as the cards lie, with taking four rounds of diamonds before going to hearts, provided you finish in dummy and don't use an outside entry for the heart lead toward the Q. Declarer still has communication in spades. If the king is onsides (and the 4th club isn't cashed), declarer would take a spade lead in dummy, cash his ace of hearts and then go to the closed hand for the queen of hearts and fifth diamond. Still, it is so pointless to run four rounds of diamonds that it indicates a poorly thought-out picture of declarer's potential.