Jaina, Daughter of the Sea

Whenever Jaina, Daughter of the Sea enters the battlefield, tap or untap X nonland permanents.
Jaina, Daughter of the Sea enters the battlefield
X +1/+1 counters on it, where X is half the
number of tapped and untapped permanents
rounded up.
Remove a +1/+1 counter from Jaina: Tap or
untap target nonland permanent.