Neaku's Soul Orb

{u}{b}: Exile target non-land card from an opponent's graveyard, if it was a sorcery or instant card, counter target instant or sorcery card. The same is true for for creature, artifact, and enchantment spell.
{x}{x}{t}: Each player mills X cards, then, if an opponent has eight or more cards in their graveyard, tap up to X target non-land permanents.