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"Waterbend [cost]" means "Pay [cost]. For each generic mana in that cost, you may tap an untapped artifact or creature you control rather than pay that mana."

Even if the cost of the spell or ability that waterbend is part of increases or decreases, you still may only tap artifacts or creatures to pay for costs up to the amount of the generic mana in the waterbend cost.

If a waterbend cost is part of the total cost to cast a spell or activate an ability, you may tap an untapped artifact or creature you control rather than pay one generic mana in that total cost any number of times up to a maximum of the amount of generic mana in the waterbend component of that total cost.

If all targets of Crashing Wave become illegal before it resolves, the spell will not resolve at all and you will not distribute any stun counters, even if the opponent still controls some tapped creatures.

If an artifact or creature you control has a mana ability with {T} in the cost, activating that ability while casting a spell or activating an ability with waterbend will result in the artifact or creature being tapped before you pay the spell's costs. You won't be able to tap it again for waterbend. Similarly, if you sacrifice an artifact or creature to activate a mana ability to pay a cost with waterbend, that artifact or creature won't be on the battlefield when you pay the spell's costs, so you won't be able to tap it for waterbend.

You can tap any untapped creature or artifact you control to pay a waterbend cost, even one you haven't controlled continuously since the beginning of your most recent turn.

You decide how to distribute the stun counters as Crashing Wave resolves, and you can put the counters on any tapped creatures your opponents control, not just creatures tapped by Crashing Wave.