Sand Silos enters the battlefield tapped.
You may choose not to untap Sand Silos during your untap step.
At the beginning of your upkeep, if Sand Silos is tapped, put a storage counter on it.
, Remove any number of storage counters from Sand Silos: Add
for each storage counter removed this way.
Whether or not it is tapped is checked at the beginning of upkeep. If it is not tapped, the ability does not trigger. It also checks during resolution and you only get a counter if it is still tapped then.