Whisperwood Elemental

If a double-faced card is manifested, it will be put onto the battlefield face down. While face down, it can't transform. If the front face of the card is a creature card, you can turn it face up by paying its mana cost. If you do, its front face will be up.

Any time you have priority, you may turn a manifested creature face up by revealing that it's a creature card (ignoring any copy effects or type-changing effects that might be applying to it) and paying its mana cost. This is a special action. It doesn't use the stack and can't be responded to.

Turning a permanent face up or face down doesn't change whether that permanent is tapped or untapped.

Unlike a face-down creature that was cast using the morph ability, a manifested creature may still be turned face up after it loses its abilities if it's a creature card.

The face-down permanent is a 2/2 creature with no name, mana cost, creature types, or abilities. It's colorless and has a mana value of 0. Other effects that apply to the permanent can still grant or change any of these characteristics.

A permanent that turns face up or face down changes characteristics but is otherwise the same permanent. Spells and abilities that were targeting that permanent, as well as Auras and Equipment that were attached to the permanent, aren't affected.