As long as Gaea's Liege isn't attacking, its power and toughness are each equal to the number of Forests you control. As long as Gaea's Liege is attacking, its power and toughness are each equal to the number of Forests defending player controls.
: Target land becomes a Forest until Gaea's Liege leaves the battlefield.
When defending, Gaea's Liege has power and toughness equal to the number of forests you have in play; when it's attacking, they are equal to the number of forests opponent has in play. Tap to turn any one land into a forest until Gaea's Liege leaves play. Mark changed lands with counters, removing the counters when Gaea's Liege leaves play.
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