Tengu format ruling
Skull Lair

Card effect (current official text)Remove from play any number of Monster Cards in your Graveyard to destroy 1 face-up monster on the field whose Level is equal to the number of the cards you removed from play.
Rulings
- Removing Monster Cards in your GY from play is a cost to activate Skull Lair's Ignition-like effect.
- You cannot destroy a face-down monster because its Level cannot be determined.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.