Auction1♠ – 2♣ – 2♥ – 2♠ – 4♠
West leads the ♣K. Count your top tricks: five spades, the ♥A, two diamonds and the ♣A — nine. Where does the tenth come from?
From ruffing hearts in dummy, before trumps are drawn. Win the ♣A, play a heart to the ace and ruff a heart with the ♠3. Come back to hand with the ♦K and ruff another heart with the ♠7. Now draw trumps with your top spades. Dummy’s two ruffs are extra tricks because they are made by the hand with fewer trumps. If you draw trumps first, dummy has none left and you are held to nine tricks.
