Elite Scaleguard

When this creature enters, bolster 2. (Choose a creature with the least toughness among creatures you control and put two +1/+1 counters on it.)
Whenever a creature you control with a +1/+1 counter on it attacks, tap target creature defending player controls.

The List

Commander Masters

When Elite Scaleguard enters the battlefield, bolster 2. (Choose a creature with the least toughness among creatures you control and put two +1/+1 counters on it.)
Whenever a creature you control with a +1/+1 counter on it attacks, tap target creature defending player controls.

March of the Machine Commander

Midnight Hunt Commander

Commander 2021

Bolster itself doesn't target any creature, though some spells and abilities that bolster may have other effects that target creatures. For example, you could put counters on a creature with protection from white with Abzan Skycaptain's bolster ability.

You determine which creature to put counters on as the spell or ability that instructs you to bolster resolves.