Estelle of the Human Heart

Estelle of the Human Heart enters the battlefield with a number of +1/+1 counters equal to the number of creatures in target graveyard. When Estelle has had X +1/+1 counters removed from her equal to her converted Mana cost, flip Estelle.
{w}{u}{r}: Remove a +1/+1 counter from Estelle, then place a +1/+1 counter on target creature. Then you and target opponent each lose 1 life and draw 1 card.