Based on Norse mythology, they are a pair of ravens who bring information to Odin. Huginn is "thought", while Munnin is "memory". Based on their role in mythology, I thought they would be great as 'items' in the game.
Huginn(Gathering) [Item]
> Cannot be removed once equipped.
> -10% Experience
> Once the equipped tower reaches lvl 99, turn into "Huginn(Returning)"
Huginn(Returning) [Potion]
> The tower that drinks this potion will be able to equip "Munnin(Gathering)"
> +1 Base Dmg per level
Munnin(Gathering) [Item]
> +1% Dmg per tower kill
> +1% Atk Spd per tower kill
> After 10 waves, turn into "Munnin(Returning)"
> If this item is unequipped before 10 waves have passed, turn into "Munnin(Lost)"
Munnin(Returning) [Potion]
> When imbibed, grants the ability(adjust for balance) of the tower that "Munnin(Gathering)" was on.
> -100% Crit Chance
Munnin(Lost) [Potion]
> +0.1% Dmg per tower kill
> +0.1% Atk Spd per tower kill