Tanuki, at least what I got from the wiki page on them, could be real dicks. The difference in personality from kitsune is that some kitsune are helpful, and some are borderline, if not actually, malicious dicks. Tanuki are more the jovial class clown type who'll prank you, but then take you for a drink, and then dodge the tab, but probably make sure you can pay it. Kitsune will steal your shit and laugh at you when try to get it back.
Yuki-Onna, or Snow People, should have bonuses to Perform and Survival, they find lost travelers in the snow and either guide them out or lure them to their deaths. They don't really eat, they absorb body heat. Helpful ones just absorb a little bit by sleeping with said lost travelers.
and I just realized that Kitsune should have +2 Dex, -2 Con, and +2 Cha, because the Nekomata need the +2 Int to live up to the myth, or at least what I got from wiki, and Kitsune need cha more than int because they're tricksters. I originally gave them +2 Int because I was using the monster PC rules from Races of War.
anyway, here's what I worked up for the spirit template:
edit: fixed the fucking code...
Spirit
Spirit is a template that can be applied to creatures, inanimate objects and locations. Manmade objects generally don't use this template, and instead are Tsukuyogomi, but items not covered by those can have this template applied to them, armour and weapons, for example.
When the template is applied to a humanoid, they become an ancestor spirit.
Type: Animals become Magical Beasts, inanimate objects will be Elementals with the appropriate elemental subtype if of a homogenous compostion, Most other types will become Spirits. Inanimate objects of a varied composition and locations become Spirits. Spirits that did not start as Humanoids or Monstrous Humanoids gain the Shapechanger subtype.
Hit Die: Racial HD become d6s. The creature may advance in racial hit dice if it desires or is appropriate. Inanimate objects gain HD appropriate to size and (majority) composition:
| Size // Compostion
| Vegetable/Flesh/paper/non-solid
| Wood
| Bone
| Stone
| Metal
|
| -6” (Fine)
| 1/4 HD
| 1/2 HD
| 1/4 HD
| 1/4 HD
| 1 HD
|
| 6”-1' (Diminutive)
| 1/4 HD
| 1/2 HD
| 1/4 HD
| 1/2 HD
| 1-2 HD
|
| 1-2' (Tiny)
| 1/2 HD
| 1/2 HD
| 1/2 HD
| 1 HD
| 2 HD
|
| 2-4' (Small)
| 1 HD
| 1-2 HD
| 1 HD
| 2-3 HD
| 3-4 HD
|
| 4-8' (Medium)
| 1 HD
| 2-3 HD
| 2 HD
| 4-7 HD
| 5-12 HD
|
| 8-16' (Large)
| 2-3 HD
| 4-6 HD
| 3-4 HD
| 8-15 HD
| 13-21 HD
|
| 16-32' (Huge)
| 4-7 HD
| 7-14 HD
| 5-9 HD
| 16-25 HD
| 22-31 HD
|
| 32-64' (Gargantuan)
| 8-15 HD
| 14-20 HD
| 10-14 HD
| 26-40 HD
| 32-45 HD
|
| 64'+ (Colossal)
| 16+ HD
| 21+ HD
| 15-18 HD
| 41+ HD
| 46+ HD
|
Speed: Inanimate objects that become spirits have speeds according to page 298 of the Monster Manual, as appropriate to their spirit form. For example, a mountain spirit is going to be slow as fuck, and in it's human form, will have a speed of 30' (if Huge). Add 10' per size category larger than Huge for sizes not included on the table. Spirits will have additional movement modes as appropriate to spirit form. An earth spirit will likely have a burrow speed, and move through earth as a fast quadruped of it's size, an aquatic spirit with have a fast swim speed (80'), etc.
Armour Class: Inanimate object spirits have a natural armour bonus according to the following table:
| Size // Compostion
| Vegetable/Flesh/paper/non-solid
| Wood
| Bone
| Stone
| Metal
|
| -6” (Fine)
| 0
| 0
| 0
| 0
| +1
|
| 6”-1' (Diminutive)
| 0
| 0
| 0
| +1
| +3
|
| 1-2' (Tiny)
| 0
| 0
| 0
| +3
| +5
|
| 2-4' (Small)
| 0[
| +1
| 0
| +5
| +7
|
| 4-8' (Medium)
| 0
| +3
| +1
| +7
| +1
|
| 8-16' (Large)
| +1
| +5
| +3
| +10
| +13
|
| 16-32' (Huge)
| +3
| +7
| +5
| +13
| +15
|
| 32-64' (Gargantuan)
| +5
| +10
| +7
| +15
| +18
|
| 64'+ (Colossal)
| +7
| +13
| +10
| +18
| +20
|
Attack: Spirits have the same attacks they had prior to becoming spirits. Human Spirits wield weapons appropriate to their life, keeping any proficiencies they had, but favouring an iconic or emblematic weapon (tonfa for rice farmers, three section staves for wheat farmers, katanas for samurai, etc.). Animal spirits have their animal form attacks in spirit form, and tend to use manufactured weapons if forced to fight in human form, but generally have no inherent proficiencies. Inanimate object spirits gain a slam attack in human form that does damage appropriate to their spirit form's size category.
Special: All Spirits have Low Light Vision. They may also have one or both of the following abilities:
Sphere: The spirit has a sphere appropriate to it's type or association. They usually have basic access, acquiring advanced at level 7 and expert at level 14. There may be exceptions to this rate for some spirits (such as Tengu, who don't begin with a sphere)
Human Form: Animal spirits learn to take on a human form as the first spiritual ability they gain. This form is a normal human, mechanically, using the Spirit's ability scores, HD, Class features, etc. In other words, it's a medium humanoid form with a base speed of 30 ft.
When objects and locations become spirits and gain a human form, it is a manifestation of the spirit, rather than a transformation, and the form is usually obviously inhuman. A bamboo spirit has short branches for hair, and long thin limbs, a mountain spirit has grey, rocky flesh and their eyes glint like minerals. In this form they gain the hit die, natural armour bonus, and speed established above.
Abilities: Animal spirits have a +2 modifier to the two highest scores of their animal form, a 10 intelligence, and a -2 to their lowest ability score in animal form aside from intelligence. Specific types, such as kitsune, nekomata, and tanuki differ from this. Human spirits get a +2 modifier to their most important score, and a -2 to a mental score, as they become avatars of their function and station, becoming less educated, wise, or personable as they improve in what they did in life. Inanimate object spirits get whatever you can shake out of the dm, with a minimum intelligence of 3, which will usually be higher.
Skills: The spirit gains a +2 bonus to two skills appropriate to it's nature. Mountain spirits are going to be insanely good at concentration, and maybe even balance (they're damned sturdy), but they're not tumbling anywhere, for example. Kitsune are mischievous tricksters that excel at illusion and trickery, and have +2 to bluff and disguise.
CR: Animal and human spirits are generally not going to change much in CR. Inanimate object spirits... honestly, it's going to depend, you can probably start by using the zombie or skeleton templates as guidelines.
Location Spirits
Locations can have spirits just as easily as an individual object within them would. In this case, rather than using the physical size of the location, the spirit's HD and natural armour bonus is determined using the amount of time that stories have been told of the location, every 50 years is equivalent to one size category. It is entirely possible, and not unlikely at all, that a Location contains an object with a more powerful spirit. A Forest that has lived in folklore for 200 years may contain a tree that is well over 60 feet tall, and should anything threaten the forest, the Tree is probably the first spirit that will do something about it, naturally taking a role as the forest's protector. In the case of locations, HD and natural armour only apply to the "human" form of the spirit. The physical location is as easy or difficult to destroy as it's contained pieces.
I also statted up Tanuki and Nekomata, complete with spheres:
Tanuki
Medium Spirit
Hit Die 2d8
Init -1
Speed 40 ft.
Armour Class 13(-1 Dex, +4 natural)
Base Attack/Grapple +1/-3
Attack Bite +1m (1d6)
Full Attack Bite +1m (1d6)
Space/Reach 5 ft/5 ft.
Special Attacks -
Special Qualities Humanoid Form, Low Light Vision, Tanuki Sphere
Saves Fort +1, Ref +1, Will +2
Abilities Str 10, Dex 8, Con 12, Int 10, Wis 10, Cha 12
Skills Bluff +3, Disguise +2, Perform +2, Spot +1
Feats Track
Honorable
CR 1
Tanuki are racoon dog spirits known for their overlarge scrotums and jovial trickster nature. Unlike other animal spirits, their spirit form is a highly stylized and anthropomorphized figure, with large eyes and tail, large belly and testicles, standing upright on it's back legs, carrying a promissory note and sake jug, wearing a conical hat and showing a friendly smile. They are skilled shapeshifters, are very fond of sake, and like to play their large testicles or stomachs like drums.
Despite their tricks, they are very positive symbols. The conical hat they wear represents protection from ill weather and fortune, their promissory note a sign of trustworthiness, large eyes to take in the environment and make good decisions, a sturdy tail to show steadiness and strength until success is achieved, the stomach indicative of bold and calm decisiveness, oversized testicles emblematic of financial luck and the sake jug shows virtue.
Like many spirits, a Tanuki in human form has a tell. A tanuki in human form retains his large testicles. Good luck finding out whether anyone in your town is a tanuki in disguise this way. Tanuki are also fond of sake, soup and noodle dishes, and, as symbols of prosperity, kintama, ie, gold balls. (yes, that's why they have “big brass gold balls”).
Tanuki Sphere
Tanuki are spirits of illusion and prosperity, and their sphere follows suit, but is more angled towards personal transformation and disguise than creating large exterior illusions.
Granted Ability: In addition to taking a human form, you may take the form of an unattended object of your size or smaller, a tea pot, for example, at will.
1st Ventriloquism
3rd Entice Gift (Draconomicon)
5th Arcane Sight
7th Polymorph (Self Only)
9th Major Creation
11th Analyze Dweomer
13th Teleport Object
15th Irresistible Dance (Requires you play your stomach or testicles as a drum)
17th Shapechange
19th Foresight
Tanuki as Player Characters
Tanuki adventurers have the following ability modifiers: -2 Dex, +2 Con, +2 Cha, and a +2 racial bonus to Bluff and Perform.
Nekomata
Tiny Spirit
Hit Die ½ d8
Init +1
Speed 30 ft.
Armour Class 13 (+1 Dex, +2 size)
Base Attack/Grapple +0/-5
Attack Claws +1m (1)
Full Attack Claws +1m (1)
Space/Reach 1 ½ ft/0 ft.
Special Attacks -
Special Qualities Humanoid Form, Low Light Vision, Nekomata Sphere, Scent
Saves Fort +0, Ref +3, Will +2
Abilities Str 8, Dex 12, Con 10, Int 12, Wis 10, Cha 10
Skills Balance +1, Climb +1, Hide +3, Jump +1, Knowledge (any one) +4, Listen +1, Move Silently +6, Spot +1
Feats Stealthy, Weapon Finesse
Dishonorable
CR ¼
Nekomata are cats who have lived beyond 100 years, grown beyond 7 lbs in weight, or been allowed to keep a long tail. When it becomes a Nekomata, the tail splits into two at the halfway point, and the cat gains the ability to speak, take human form, and walk on it's hind legs in cat form. The nekomata can eat anything, and is particularly fond of poison. Dishonorable creatures, nekomata are known for haunting any dwelling in which they're kept, greatly vexing the nearest people. They may eat their mistress and take her place, and should not be allowed access to corpses, for fear they may reanimate the body.
In human form, the nekomata is distinguished by a sly grin, tendency to toy with people like mice, and a physical feline characteristic, whether soft fur on part or all of their body, cat ears, tail, or whiskers, or even retractable claws. Powerful nekomata (10th level) have as their spirit form an anthropomorphic cat monster, and the ability to take either human or cat form at will.
Not all nekomata are evil, dishonorable creatures, some nekomata are benevolent symbols of fortune known as maneki neko. Their stats are identical to regular nekomata, they just “use their powers for good.”
Nekomata Sphere
Nekomata are known as powerful magic spirits capable of great physical feats and raising the dead.
Granted Ability: Nekomata can consume anything and suffer no ill effects from other wise toxic or diseased material. The physical material may cause problems, if normally indigestable, such as steel or a magic item, but poison, disease and alcohol have no effect.
1st Sap Strength
3rd Slow Consumption (BoVD)
5th Animate Dead (The Nekomata jumps over the body to be animated, instead of using the usual material component)
7th Fly
9th Dreaming Puppet (Heroes of Horror)
11th Consume Likeness (BoVD. Nekomata do not use the corruption component, and this is the only way they can copy an existing person. Instead of the usual focus, the Nekomata consumes the entire body while casting the spell in a 10 minute ritual)
13th True Seeing
15th Plague of Nightmares (BoVD, Nekomata takes half the damage of the corruption component, and any piece of the person will serve, even a lock of hair.)
17th Create Greater Undead (Jiangshi and -gaki only)
19th Utterdark (BoVD, Nekomata can always see through it's own Utterdark, regardless of alignment)
Nekomata as Player Characters
Nekomata adventurers have the following ability modifiers: -2 Str, +2 Dex, +2 Int, and a +2 racial bonus to Knowledge (any one) and Move Silently.