1st/2nd/3rd/etc. are counting back to a common ancestor, starting with your grandparent. If you share a grandparent, you’re first cousins. Each great adds a number, so # of greats + 1 that you both share.
“Removed* is that cousin’s children. My second cousin’s child is my second cousin once removed. Their grandchild is my second cousin twice removed and so on.
So, to answer you directly: you and your second cousin share a great grandparent. Your grandparent is your first cousin once removed’s *great* grandparent.
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