I'm surprised, pleasantly, let me say, to see this Monster on the list.  I guess I underrated him before, although I'm still not entirely convinced he was Top 10 good.  Number 30:  Acid Golem of Destruction...well he certainly will bring destruction, one way or another.  To you and/or your opponent.  This is a Rank 3 XYZ Monster (ease, Tour Guide, again) XYZ Summoned with two Level 3 Monsters.  It is a Rock type Monster, although of the Water attribute.  I think Wind or even Dark would be much more fitting, but alas, I'm not the guy who makes the cards.  OH, and this guy has 3000 attack and defense points.
 
During your Standby Phase, detach an XYZ Material from this Monster, or you take 2000 Damage.  That right there is probably reason enough for most people not to play this card.  People tend to not play cards that have (even semi optional as its not if you have no XYZ Material to discard) such damaging effects.  While this card has no XYZ Material, it can't attack.  That's honestly not a huge deal to me.  It's something your opponent isn't likely to attack through, although could be removed by BLS, or you're forcing them to destroy this via effect or Magic or Trap card.  A 3000 attack (or defense) wall isn't necessarily a bad thing.
 
The real bane to Acid Golem is the other effect, you cannot Special Summon any Monsters.  I'm kinda seeing this perhaps as a finishing or closing card.  Something to bring out late game, or to deal the final attack.  You're at a point where you aren't going to care about taking Damage, or even have to come back to your next turn to worry about such things.  Play it late game and throw a Megamorph on, then you have a 6000 attack Monster just like that.  If you need to Special Summon, do all that first, then play Acid Golem.  I like this card.  Oh, and in closing, make a rogue Burn Deck with this guy, and combo with Barrel Behind the Door.

Ratings:

Traditional:  2.85/5 
Advanced:    3.95/5 
Art:  5/5  

Not that it matters because the world is going to end today, but the Card of the Day is a tried and true favorite in most Extra Decks called Number 30: Acid Golem of Destruction. Aptly named as it is a monstrous 3000 attack and defense all for a mere 2 level 3 monsters. A piece of cake with Tour Guide.
 
Acid Golem has a down side but who cares. You are usually only going to bring it out when you are going for game or need to get over big monsters. It is probably not going to last more than 2 turns and you will not need to special summon any more monsters while Acid Golem is controlling the field so the negative aspects rarely come into play. If they do, just pay the 2000 life points as it is worth the 3000 in damage you can do to your opponent.
 
Acid Golem gives you a good tool to use against your opponent as well. Once it is devoid of material, Creature Swap it with your opponent’s monster to give them a monster that stops their ability to special summon and delivers 2000 damage a turn to them.
 
We would be remiss if we did not discuss the positive aspect of Acid Golem in regards to Atlanteans. It is a Water monster, so if you detach Atlantean Marksman to activate its effect during your standby phase, you can destroy one of your opponent’s face-down cards. You can also special summon Acid Golem with the effect of Bahamut Shark and then Creature swap it with your opponent’s monster.
 
A staple in most Extra decks, Number 30: Acid Golem of Destruction makes our top ten cards of the year and should be in your top ten of your Extra deck.
 
Traditional: 3/5
Advanced: 4/5

Dripping into the number 6 spot is Acid Golem of Destruction. This powerhouse Rank 3 Xyz needs just two level 3 monsters to summon. And he has 3000 ATK and DEF to which he uses to pound everything in sight with.
 
 During your standby phase, detach 1 Xyz material from this card or take 2000 Damage. You cannot Special Summon any monsters. While this card has no Xyz materials, this card cannot attack. 
 
Right away, new players who don't really pay attention to the all important text just looks at the stats and assume they can just beat faces with Acid Golem. He's more than just that. To really get the most out of Acid Golem, he has to be used carefully and strategically.  After detaching his 2nd Xyz material, he's just a big 3000 ATK/DEF wall, which isin't that bad, but during your standby phase you're taking 2000 damage. He's best used with Creature Swap to give it to your opponent thus it becomes their problem. You could tribute it for something or an effect cost, Xyz Gift, or even use Ovelay Regen to give Acid Golem another chance to attack. Acid Golem is one of the cards that just because he is splashable in almost any deck because of the ease you can get him out, doesn't mean you can just plop down him most of the time without a gameplan. It doesn't matter if he attacks or you swap and burn your opponent, he wins games either way.
 
Traditional: 3
Advanced: 4