Text (SM+errata): 3/3. ; ~this~ enters the battlefield with two -1/-1 counters on it. ; {U},{Untap}: Move a counter from target creature onto another target creature. [Oracle 2009/07/08]
Untapping a creature does not remove it from combat. [D'Angelo 2008/05/17]
It can target creatures with no counters on them. [Shadowmoor FAQ 2008/04/21]
This effect may result in useless counters being placed on a creature. For example, moving an "age" counter from a creature with Cumulative Upkeep to one without it. [Shadowmoor FAQ 2008/04/21]
If either target is illegal on resolution, no counters move. [Shadowmoor FAQ 2008/04/21]