Keiko tosses one penny and Ephraim tosses two pennies. The probability that Ephraim gets the same number of heads that Keiko gets is

$\text{(A)}\ \dfrac{1}{4} \qquad \text{(B)}\ \dfrac{3}{8} \qquad \text{(C)}\ \dfrac{1}{2} \qquad \text{(D)}\ \dfrac{2}{3} \qquad \text{(E)}\ \dfrac{3}{4}$
1. **Case 1: Ephraim gets two heads.**
   - The probability that Ephraim gets two heads when tossing two pennies is:
     \[
     P(\text{2 heads}) = \left(\frac{1}{2}\right) \times \left(\frac{1}{2}\right) = \frac{1}{4}
     \]
   - Keiko only flips one penny, so he can't get two heads. Therefore, the probability that Ephraim gets the same number of heads as Keiko in this case is:
     \[
     P(\text{same number of heads}) = 0
     \]

2. **Case 2: Ephraim gets one head.**
   - The probability that Ephraim gets one head and one tail when tossing two pennies is:
     \[
     P(\text{1 head, 1 tail}) = 2 \times \left(\frac{1}{2}\right) \times \left(\frac{1}{2}\right) = \frac{1}{2}
     \]
     (The factor of 2 accounts for the two possible orders: HT and TH.)
   - The probability that Keiko's coin will also come up as heads is:
     \[
     P(\text{Keiko gets 1 head}) = \frac{1}{2}
     \]
   - Therefore, the probability that Ephraim and Keiko both get one head is:
     \[
     P(\text{same number of heads}) = \frac{1}{2} \times \frac{1}{2} = \frac{1}{4}
     \]

3. **Case 3: Ephraim gets all tails.**
   - The probability that Ephraim gets two tails when tossing two pennies is:
     \[
     P(\text{2 tails}) = \left(\frac{1}{2}\right) \times \left(\frac{1}{2}\right) = \frac{1}{4}
     \]
   - The probability that Keiko's coin will also come up as tails is:
     \[
     P(\text{Keiko gets 0 heads}) = \frac{1}{2}
     \]
   - Therefore, the probability that Ephraim and Keiko both get zero heads is:
     \[
     P(\text{same number of heads}) = \frac{1}{4} \times \frac{1}{2} = \frac{1}{8}
     \]

4. **Adding the probabilities from all cases:**
   - The total probability that Ephraim gets the same number of heads as Keiko is:
     \[
     P(\text{same number of heads}) = 0 + \frac{1}{4} + \frac{1}{8} = \frac{2}{8} + \frac{1}{8} = \frac{3}{8}
     \]

The final answer is \(\boxed{\frac{3}{8}}\)