Loot, the Key to Everything

• WOTC Official Reminder Textofficial rules
  Ward — Whenever this permanent becomes the target of a spell or ability an opponent controls, counter it unless that player pays [cost].

• WWizards of the Coast2024-04-12
  Official Ruling
  Lands are disregarded when calculating the value of X. For example, if you control an artifact land but no other artifacts, artifact won't count toward the value of X.
• WWizards of the Coast2024-04-12
  Official Ruling
  The value of X is determined as Loot's last ability resolves.
• WWizards of the Coast2024-04-12
  Official Ruling
  You pay all costs and follow all normal timing rules for cards played from exile with Loot's last ability. For example, if the exiled card is a land card, you may play it only during your main phase while the stack is empty.
• WWizards of the Coast2024-04-12
  Official Ruling
  The card types that could appear among your nonland permanents are artifact, battle, creature, enchantment, kindred, and planeswalker.

Rulings via Scryfall