Spell — Debuff • Cost: 3
Transform a unit into a 1/1 green Squirrel with no abilities until your next upkeep.
"You could use a little perspective."
Green • Growth Magic
Transforming into a Squirrel does not count as a new unit entering play. No "arrive" happens here. If the unit had any baggage, such as +1/+1 runes, an ongoing spell such as a Soul Stone or Spirit of the Panda, or damage on it, all of that will still be on it when it Transforms. Though it loses all printed abilities it has and loses all one-time effects that other things might have granted it before the transform, it still benefits from one-time effects that happen to it after the transform and it still benefits from +1/+1 runes that are on it, and attachments such as Spirit of the Panda. — Sirlin, 03/19/16
Transforming the unit to a 1/1 can kill it if it already had damage on it. — Sirlin, 03/04/16
This spell can kill units that usually can't be killed. Transforming an indestructible unit or Gilded Glaxx (when you have gold in your gold pile) then dealing 1 damage to the Squirrel will kill it because the Squirrel is not indestructible and does not have Gilded Glaxx's ability. — Sirlin, 03/04/16
The transformed unit is still whatever tech level it was before. — Sirlin, 03/04/16
If something would copy the Squirrel such as Manufactured Truth, then the copy is a 1/1 Squirrel with no abilities. Usually, copying something copies the printed version of the card and does not copy any modifiers, but because Polymorph Squirrel "transforms" the unit, the transformed version is treated as the new thing that gets copied. If the transformed Squirrel has a +1/+1 rune and Spirit of the Panda attached, copying it will still give you only 1/1 Squirrel with no abilities. — Sirlin, 03/04/16