Gatta and Luzzu is a rare Legendary Creature — Human Soldier card from Final Fantasy Commander (FIC), collector number 134. Current market price: $0.41 (foil $2.72), TCGplayer market prices via Scryfall.
Flash When Gatta and Luzzu enters, choose target creature you control. If damage would be dealt to that creature this turn, prevent that damage and put that many +1/+1 counters on it.