Leviagor, Scourge of Mariners

Flying, Ward {x}
(When Leviagor, Scourge of Mariners becomes the target
of a spell or ability an opponent controls, counter it unless that player pays {x})

Leviagor, Scourge of Mariners enters the battlefield with X +1/+1 counters on it.

Whenever Leviagor attacks, tap up to X target nonland permanents. They don’t untap during their controllers' next untap steps.