You may tap or untap target permanent, then you may tap or untap another target permanent.
"The war sent Kamigawa into turmoil. Here it was spring and there winter. For some, time stood still, while for others, moments flashed past like minnows in a pond."
—*Observations of the Kami War*
You must choose two different targets when you cast Toils of Night and Day. The targets are chosen on announcement. The tap or untap choice is made on resolution.
Random a card of Magic: The Gathering (MTG), but you can also roll the D20 dice, random a Planeswalker, have fun with the random rules and more.