Merfolk Pearl-Shaper

When Merfolk Pearl-Shaper enters the battlefield, put a +1/+1 counter on each creature you control, then move any number
of +1/+1 counters onto Merfolk Pearl-Shaper.
when Merfolk Pearl-Shaper dies, create X colourless pearl artifacts with {t}sacrifice this token, add {g/u} to your mana pool, where X is Merfolk Pearl-Shaper's Power.