Lulu, Stern Guardian

• WWizards of the Coast2025-06-06
  Official Ruling
  When you proliferate, you can choose any permanent that has a counter, including ones controlled by opponents. You can choose any player who has a counter, including opponents. You can't choose cards in any zone other than the battlefield, even if they have counters on them.
• WWizards of the Coast2025-06-06
  Official Ruling
  Players can respond to a spell or ability whose effect includes proliferating. Once that spell or ability starts to resolve, however, and its controller chooses which permanents and players will get new counters, it's too late for anyone to respond.
• WWizards of the Coast2025-06-06
  Official Ruling
  Lulu's first ability only cares about creatures attacking you, not planeswalkers you control or battles you protect.
• WWizards of the Coast2025-06-06
  Official Ruling
  If a player or permanent has more than one kind of counter on it, and you choose for it to get additional counters, it must get one of each kind of counter it already has. You can't have it get just one kind of counter it already has and not the others.
• WWizards of the Coast2025-06-06
  Official Ruling
  You don't have to choose every permanent or player that has a counter—only the ones you want to add counters to. Since "any number" includes zero, you don't have to choose any permanents at all, and you don't have to choose any players at all.

Rulings via Scryfall