At the beginning of your upkeep, destroy target nonland permanent with the lowest mana value. (If two or more permanents are tied for lowest, target any one of them.)
If the lowest mana value is 3, Culling Scales can destroy itself.
If the targeted permanent doesn't have the lowest mana value when the ability resolves, the ability doesn't resolve and the permanent isn't destroyed.
Most tokens have a mana value of 0. A token that's a copy of another permanent or card has a mana value equal to that permanent or card's mana value.
You choose the target. If there's more than one nonland permanent tied for lowest mana value, you choose which one to target.