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I'm assuming the doghouse we speak of is on top of the car that is stuck in the river. And the river itself may or may not be very deep, but since it's a river it's probably not very deep which begs the question of why the car is stuck in a river in the first place, but it's not my place to judge a car's shortcomings.

And the pancakes are used to tile the roof of the doghouse, I assume, because there was no wood left while it was being built so Ma made a bunch of pancake and then left them out in the sun to dry and get hard before Pa tried to hammer them on and then realized trying to put a nail through a stale pancake makes it crumble, so he stole Sis' nail glue and glued them all on to make a mighty fine dogcake house.

And since doghouses all come in a similar size, instead of being more relative to the inhabitant's size, the size of the dog has little to do with how many pancakes are on the roof. So the answer is 24 pancakes, give or take for the ones Pa tried to hammer on, and assuming the river is shallow.

But if it's one of those deep rivers then it's more understandable that the car got stuck but what makes no sense is that Ma has her griddle that plugs into the cigarette lighter and all the ingredients with her in the car, yet she forgot to bring a spoon to stir with so she has to use her hands. And the answer is still 24 because the doghouse is high enough from the river that none of them get soggy and have to be replaced. Unless it's raining.