For this you’ll first need an overlay of the counter if you haven’t gotten one already. After that, the main idea is to layer the characters and the overlay accordingly. (a character in layer 1 will be behind a character in layer 2, who will be behind a character in layer 3, so on and so forth) Like this:
INT. CAFE2 - DAY
#I organized the characters and overlay so that the characters are farther in front as you go downward on the script (Placement/layering codes are bolded.)
&CHARACTER 1 spot 1.000 100 50 in zone 1
&CHARACTER 1 moves to layer 0
&CHARACTER 1 faces right AND CHARACTER 1 is idle_loop
&overlay COUNTER create
&overlay COUNTER opacity 100%
&overlay COUNTER moves to layer 1
&overlay COUNTER shifts to 0 0 in zone 1
&overlay COUNTER scales to 1.000 1.000
&CHARACTER 2 spot 1.100 175 30 in zone 1
&CHARACTER 2 moves to layer 2
&CHARACTER 2 faces right AND CHARACTER 2 is idle_loop_rear
&CHARACTER 3 spot 1.100 250 30 in zone 1
&CHARACTER 3 moves to layer 3
&CHARACTER 3 faces right AND CHARACTER 3 is idle_loop_rear
@.zoom on 0 0 to 100%
#Some of these lines are unnecessary or will have different coordinates/information
I hope this helps.