drowning boatman

when an opponent casts a spell with cost 3 or
more he can pay {b}{u} if he doesn't, create a
2/2 black zombie token with decayed.
{t}{b}{u}:tap 1 creatures you control, tap up
to 2 creatures your opponent controls.
{t}{u/b}{u}{b}:tap 2 creature you control
counter target spell.