Tidewalker 
Creature — Elemental
$0.24 #25781 0.12 19.6 years
This creature enters with a time counter on it for each Island you control.
Vanishing (At the beginning of your upkeep, remove a time counter from this creature. When the last is removed, sacrifice it.)
Tidewalker's power and toughness are each equal to the number of time counters on it.
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Cards similar to Tidewalker expected a card that isn't here?
Reports become test cases the matcher is graded against before an update ships. Delvefall isn't a chatbot guessing, it compares the printed rules text of every card with plain math, and examples like yours decide which differences should count.
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"this card's power and toughness are each equal to the number of fade counters on it."
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"this card's power and toughness are each equal to 1 plus twice the number of age counters on it."
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"this card's power and toughness are each equal to the number of basic land types among lands you control."
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"this card's power and toughness are each equal to twice the number of basic land types among lands you control."
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$0.15↓#12301↑0.30↑14.1 years↓
"this card's power and toughness are each equal to the number of creatures you control."
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"this card's power and toughness are each equal to the number of creatures you control."
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"this card's power and toughness are each equal to the number of creatures you control."
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"this card's power and toughness are each equal to the total mana value of other creatures you control."
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$0.22↓#10151↑0.00↓26.9 years↑
"this card's power and toughness are each equal to the number of creatures you control."
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$0.47↑#17720↑0.0927.6 years↑
"this card's power and toughness are each equal to the number of creatures on the battlefield."
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$0.56↑#206270.0719.6 years
"this card's power and toughness are each equal to the number of +1/+1 counters on creatures you control."
Geist-Honored Monk78%
$0.28↑#8539↑0.0614.9 years↓
"this card's power and toughness are each equal to the number of creatures you control."
+1 more matching line
Masumaro, First to Live78%
$0.84↑#208630.1921.3 years↑
"this card's power and toughness are each equal to twice the number of cards in your hand."
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$0.27↑#15435↑0.22↑1.1 years↓
"this card's power is equal to the number of cards you own in exile and its toughness is equal to that number plus 1."
Regal Bunnicorn78%
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"this card's power and toughness are each equal to the number of nonland permanents you control."
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"this card's power and toughness are each equal to the number of Islands you control."
+1 more matching line
Gaea's Avenger78%
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"this card's power and toughness are each equal to 1 plus the number of artifacts your opponents control."
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"this card's power and toughness are each equal to the number of lands you control."
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"this card's power and toughness are each equal to the number of lands you control."