Zacchaeus, Tax Corrector

When Zacchaeus enters the battlefield, put
a -1/-1 counter on every other creature you control. Zacchaeus gets that many +1/+1 counters.
{w}{w}{w}, remove X +1/+1 counters from Zacchaeus: replace up to one -1/-1 counter
from up to X creatures you control with a +1/+1 counter.