Heidegger, Shinra Executive is a rare Legendary Creature — Human Soldier card from Final Fantasy Commander (FIC), collector number 136. Current market price: $0.39 (foil $1.40), TCGplayer market prices via Scryfall.
At the beginning of combat on your turn, target creature you control gets +X/+0 until end of turn, where X is the number of Soldiers you control. At the beginning of your end step, create a number of 1/1 white Soldier creature tokens equal to the number of opponents who control more creatures than you.