Artifact // Artifact Creature — Golem
Artifact
When this artifact enters, distribute three +1/+1 counters among one, two, or three target creatures you control.
Craft with creature {5}{G}{G} ({5}{G}{G}, Exile this artifact, Exile a creature you control or a creature card from your graveyard: Return this card transformed under its owner's control. Craft only as a sorcery.)
Artifact Creature — Golem
When this creature enters, you gain life equal to the mana value of the exiled card used to craft it.
This card's ability triggers when it enters the battlefield, not when it's cast. Effects that double ETB triggers (like Panharmonicon) work here. Countering the spell prevents the creature from entering, so the ETB won't fire.