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.
: Turn any one land into a basic forest. Mark changed lands with counters, removing the counters when Gaea's Liege leaves play. Gaea's Liege has power and toughness equal to the number of forests controller has in play; when it's attacking, they are equal to the number of forests defending player has in play.
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