Whispers of Cold

At the beginning of your upkeep you may pay
2 life, if you do, put a cold counter on Whispers
of Cold.
At the beginning of combat on your turn, tap X
target creatures, where X is equal to the number
of cold counters on Whispers of Cold, those
creatures don't untap during their controller's
next untap step, if you can't, sacrifice Whispers
of Cold.