I.O.U.

[gwandu]

[Sleepy]

I recommend the "they can" part of the second effect be removed.

 

If you do, you can focus a strategy around crashing Mystic Tomatoes and other floaters so that this accumulates the counters fast. Then during your opponent's turn, force them to gain LP. This can result in burn/heal combos with Bad Reaction of Simochi or Nurse Reficule (Summoned at the end of the rain of Tomatoes).

 

It seems pretty balanced to me since the counters have a max of 3, so you cannot OTK/FTK with this unless you had 3 copies out and a way to crash enough monsters for each of them to fill up to max counters, and this card doesn't stack so the same damage prevented will only produce a single counter for a single copy. It's all good.

 

If you like this idea, you'd also need to write a specific time for the healing effect, like the opponent's Standby Phase for example.

This would be a great modern version of Wave Motion Cannon, and you already have the built-in damage protection to help you survive rather than this card being all just heal/burn material.