Spike Tiller enters the battlefield with three +1/+1 counters on it.
{2}, Remove a +1/+1 counter from Spike Tiller: Put a +1/+1 counter on target creature.
{2}, Remove a +1/+1 counter from Spike Tiller: Target land becomes a 2/2 creature that's still a land. Put a +1/+1 counter on it.
A noncreature permanent that turns into a creature can attack, and its {T} abilities can be activated, only if its controller has continuously controlled that permanent since the beginning of their most recent turn. It doesn’t matter how long the permanent has been a creature.