Flexible Reversal Soldier:
This card cannot be special summoned except by it's own effect.
This card can only be summoned by banishing 1 DARK and 1 EARTH
monster from your graveyard. This card cannot attack in the same
turn it was summoned. You can switch the position of this card twice
per turn in your Main Phases. When this card lays in face-up attack
position, it's base ATK become 3000 and the DEF 0. When this card
lays in face-up defense position, it's base ATK become 0 and the DEF 3000.

This card cannot be special summoned. This card can only be summoned
by banishing 1 DARK and 1 EARTH monster from your graveyard.

that's a special summon

the card also seems broken, able to attack with 3000 atk and then switching to def to gain 3000 atk right away, it can even avoid cards like mirror force

Well actually i meant that he can switch to defense position in Main Phase 2, not right after he attacked.
Well i could also add an effect like "This card cannot declare an attack in the turn it was summoned"
Also i guess i should say "it can not be special summoned except by it's own effect"

I will update it.
Edit: The card is now updated, you may wanna look at it again and tell me your opinion to the new version.

that sounds ok.

i'm not sure if i could script something like this, but outlaw probably could

function c66994924.initial_effect(c)
local e1=Effect.CreateEffect(c)
e1:SetProperty(EFFECT_FLAG_CANNOT_DISABLE+EFFECT_FLAG_UNCOPYABLE)
e1:SetType(EFFECT_TYPE_SINGLE)
e1:SetCode(EFFECT_SPSUMMON_CONDITION)
e1:SetValue(aux.FALSE)
c:RegisterEffect(e1)
local e2=Effect.CreateEffect(c)
e2:SetDescription(aux.Stringid(66994924,0))
e2:SetType(EFFECT_TYPE_FIELD)
e2:SetCode(EFFECT_SPSUMMON_PROC)
e2:SetProperty(EFFECT_FLAG_UNCOPYABLE)
e2:SetRange(LOCATION_HAND+LOCATION_GRAVE+LOCATION_OVERLAY+LOCATION_REMOVED)
e2:SetCondition(c66994924.spcon)
e2:SetOperation(c66994924.spop)
c:RegisterEffect(e2)
local e3=Effect.CreateEffect(c)
e3:SetType(EFFECT_TYPE_SINGLE)
e3:SetCode(EFFECT_UPDATE_ATTACK)
e3:SetProperty(EFFECT_FLAG_SINGLE_RANGE)
e3:SetRange(LOCATION_MZONE)
e3:SetCondition(c66994924.atkcon)
e3:SetValue(3000)
c:RegisterEffect(e3)
local e4=Effect.CreateEffect(c)
e4:SetType(EFFECT_TYPE_SINGLE)
e4:SetCode(EFFECT_UPDATE_DEFENSE)
e4:SetProperty(EFFECT_FLAG_SINGLE_RANGE)
e4:SetRange(LOCATION_MZONE)
e4:SetCondition(c66994924.defcon)
e4:SetValue(3000)
c:RegisterEffect(e4)
local e5=Effect.CreateEffect(c)
e5:SetDescription(aux.Stringid(66994924,0))
e5:SetCategory(CATEGORY_POSITION)
e5:SetType(EFFECT_TYPE_IGNITION)
e5:SetProperty(EFFECT_FLAG_SINGLE_RANGE)
e5:SetRange(LOCATION_MZONE)
e5:SetCountLimit(1)
e5:SetOperation(c66994924.posop)
c:RegisterEffect(e5)
local e6=Effect.CreateEffect(c)
e6:SetDescription(aux.Stringid(66994924,0))
e6:SetCategory(CATEGORY_POSITION)
e6:SetType(EFFECT_TYPE_IGNITION)
e6:SetProperty(EFFECT_FLAG_SINGLE_RANGE)
e6:SetRange(LOCATION_MZONE)
e6:SetCountLimit(1)
e6:SetOperation(c66994924.posiop)
c:RegisterEffect(e6)
end
function c66994924.spfilter(c,att)
return c:IsAttribute(att) and c:IsAbleToRemoveAsCost()
end
function c66994924.spcon(e,c)
if c==nil then return true end
local tp=c:GetControler()
return Duel.GetLocationCount(tp,LOCATION_MZONE)>0
and Duel.IsExistingMatchingCard(c66994924.spfilter,tp,LOCATION_GRAVE,0,1,nil,ATTRIBUTE_EARTH)
and Duel.IsExistingMatchingCard(c66994924.spfilter,tp,LOCATION_GRAVE,0,1,nil,ATTRIBUTE_DARK)
end
function c72989439.spop(e,tp,eg,ep,ev,re,r,rp,c)
Duel.Hint(HINT_SELECTMSG,tp,HINTMSG_REMOVE)
local g1=Duel.SelectMatchingCard(tp,c66994924.spfilter,tp,LOCATION_GRAVE,0,1,1,nil,ATTRIBUTE_EARTH)
Duel.Hint(HINT_SELECTMSG,tp,HINTMSG_REMOVE)
local g2=Duel.SelectMatchingCard(tp,c66994924.spfilter,tp,LOCATION_GRAVE,0,1,1,nil,ATTRIBUTE_DARK)
g1:Merge(g2)
Duel.Remove(g1,POS_FACEUP,REASON_COST)
end
function c66994924.atkcon(e)
return e:GetHandler():IsAttackPos()
end
function c66994924.defcon(e)
return e:GetHandler():IsDefencePos()
end
function c66994924.posop(e,tp,eg,ep,ev,re,r,rp)
local c=e:GetHandler()
if c:IsFaceup() and c:IsRelateToEffect(e) then
Duel.ChangePosition(c,POS_FACEUP_DEFENCE,0,POS_FACEUP_ATTACK,0)
end
end
function c66994924.posiop(e,tp,eg,ep,ev,re,r,rp)
local c=e:GetHandler()
if c:IsFaceup() and c:IsRelateToEffect(e) then
Duel.ChangePosition(c,POS_FACEUP_ATTACK,0,POS_FACEUP_DEFENCE,0)
end
end

Sry for necroing^^°