Like most Magic: The Gathering cards, the value of Sheer Drop depends on a few consistent factors: its rarity, the printing and finish (regular or foil), its physical condition, and the set it was printed in (Battle for Zendikar)
While power and toughness are CDAs (character defining abilities), they are not fixed
Consequently, they deservedly occupy the number two spot on our list
My friend Toadchild also did some math and figured out that the most efficient way to purchase cards if you wanted the maximum number of packs for your gems would be 1-45 card pack, 2-15 card packs and 4-6 card packs giving you a total of 99 packs for 19,800 gems
In Unfinity you can see that cards like Form of the Approach of the Second Sun, Killer Cosplay or Far Out have the acorn symbol, while cards like Aerialephant, Squirrel Squatters and Command Performance dont
How Do Abilities Work in MTG