Dust!Sans

Flying, Indestructible
When Dust!Sans enters the battlefield, remove
any number of SOUL counters from among creatures you control. Dust!Sans enters the battlefield with +1/+1 counters on it equal to the number of SOUL counters removed.
{t}: Tap target creature you don't control.
Dust!Sans and that creature don't untap during
their owners next untap steps.