Golem Trader

Pay me Back—{t}Target opponent creates a colorless 1/1 golem creature token with "This creature enters with 3 IOU counters on it" and "At the beginning of your upkeep, remove an IOU counter from this creature" and "This creature can't block or attack".

Whenever a creature an opponent controls removes its last IOU counter from itself, you gain 2 life and draw a card.