For example, if you cast Clash of Wills with X=3, then the spell’s mana cost is 3U for a CMC of 4. It won’t trigger Eidolon of the Great Revel, and it can be countered by Disdainful Stroke.
A spell with two X’s in the cost is treated no differently. You choose a value for X, and each X is the same. To determine CMC for that spell, you add the two values together. So if you cast Hangarback Walker for X=1, you get a CMC of 1+1=2, and it would trigger Eidolon but dodges Disdainful Stroke, while X=2 means a CMC of 2+2=4, evading Eidolon’s trigger but becoming vulnerable to Disdainful Stroke.
Today’s Rules Tip written by Josh Stansfield