Crypt Wanderers

The first time a creature becomes tapped every turn, put a Soul counter on the Crypt Wanderers. If Crypt Wanderer has three or more Soul counters on it, it gains Flying.
{b}: Move a Soul counter from Crypt Wanderer to target Spirit you control.

Going from tomb to tomb, they grow in numbers, and fall upon the Living from the dark winter skies to feel the warmth of living souls.