It’s the difference in generations. Your first cousins (the children of your parent’s siblings) are the same generation as you. If one of those cousins has a child, they’re a generation after you, so they’re your first cousins *once* removed. If that person then has a child, that child is 2 generations after you, so they’d be your first cousin *twice* removed. Going in the opposite direction, your parents first cousins are also your first cousins *once* removed, because they’re from one generation before you.
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