Will-o'-Wisp Lantern

Whenever a creature you control becomes tapped for the first time each turn, you may
pay {w}. If you do, untap that creature. Otherwise, put a +1/+1 counter on it.
{w}{w}, Sacrifice Will-o'-Wisp Lantern: Put a +1/+1 counter on all tapped creatures you control, then untap them.