Cheapest priced copy (Avacyn Restored): $0.49 at Card Kingdom, near mint, their price list as of .
Gallows at Willow Hill 
Artifact · Rare · Avacyn Restored · #215
{3}, {T}, Tap three untapped Humans you control: Destroy target creature. Its controller creates a 1/1 white Spirit creature token with flying.
Legal inCommanderModernLegacyVintage
Not legal inBrawlStandardPioneerPauper
1 printing · $0.49 to $0.79 at Card Kingdom
| Set | Number | Rarity | Card Kingdom | Foil |
|---|---|---|---|---|
| Avacyn Restored | 215 | Rare | $0.49 | $0.79 |
2 rulings from Wizards of the Coast
- 1 May 2012If the targeted creature is an illegal target when the ability tries to resolve, the ability won’t resolve and none of its effects will happen. The creature’s controller won’t put a Spirit token onto the battlefield.
- 1 May 2012You can tap any three untapped Humans you control, including ones you haven’t controlled continuously since the beginning of your most recent turn, to pay the cost of the activated ability.