Cephalopodic Hybrid

Mutate {3}{u} (If you cast this spell for its
mutate cost, put it over or under target
non-Human creature you own. They mutate
into the creature on top plus all abilities from
under it.)
———{line}{line}{line}{line}{line}{line}{line}{line}{line}{line}{line}{line}{line}{line}
Whenever this creature mutates, you may
tap or untap target nonland permanent.