Really Cute Squirrel

Instead of paying Really Cute Squirrel's mana cost, you may instead untap all permanents.
{g}: Really Cute Squirrel deals X damage to target creature or player, where X is equal to Really Cute Squirrel's power.
Target opponent may put a +1/+1 counter onto Really Cute Squirrel, if they do, Really Cute Squirrel deals no damage until end of turn.