Precocious little kids can be so cute. But this precocious little kid — who can hold his own in a debate with mom on why he should get a cupcake for dinner — takes cute to soaring heights.

Meet 3-year-old Mateo, whose 2 minutes and 36 seconds conversation with mom Linda Beltran has gone viral thanks to the little guy’s plucky response.

Mateo’s convincing case: He doesn’t need to eat dinner because he already ate lunch. Instead, he should get to eat cupcakes, which were hidden in his grandmother’s house.

When Mom said no, Mateo tried to ask Grandma. But Beltran scolded him for circumventing her, and she recorded his reaction, which has had nearly 1.3 million views on YouTube since it first aired in mid-February.

Part of what makes Mateo so convincing is that he calls his mom by her first name and reasons like an adult. He closes his eyes, and gestures, and puts his hand on his hip, saying “Listen, listen, listen, Linda.”

At one point, he tells her “Linda, honey, honey, look at this.” It’s too adorable and such an example of how kids really do mimic what they see and hear from parents.

Beltran, who works as a customer support representative for UberConference.com, told the company’s blog that Mateo learned his parents’ names on a visit to a theme park. They had come across a boy who was lost and could not tell his parents’ names. So the Beltrans taught Mateo and little brother Kevin their names. “This made Mateo feel a little empowered,” Beltran told the blog.

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