Karl, Le Cowboy Fringant

As Karl, Le Cowboy Fringant enter the battlefield, each opponent create 3 beer token.
Karl, Le Cowboy Fringant Toughness is equal to
the number of beer in play.
Each creature you control with toughness greater
than its power assigns combat damage equal to its
toughness rather than its power.
{w}{t}: Target opponent create 3 beer token.