this.toughness = new MageInt(2);
// Other Merfolk creatures you control get +1/+1.
this.addAbility(new SimpleStaticAbility(Zone.BATTLEFIELD, new BoostAllEffect(1, 1, Duration.WhileOnBattlefield, filter1, true)));
// Whenever you cast a Merfolk spell, you may tap or untap target permanent.
Ability ability = new SpellCastControllerTriggeredAbility(new MayTapOrUntapTargetEffect(), filter2, true);
Target target = new TargetPermanent();
ability.addTarget(new TargetPermanent());
this.addAbility(ability);
}