You create just one Spirit token, not one for each +1/+1 counter that was on the creature that died.

If a creature you control with a +1/+1 counter on it dies at the same time as Alharu, Alharu's ability triggers for that creature.

If Alharu has a +1/+1 counter on it and dies, its ability triggers for itself.

If your Commander deck has two commanders, you can only include cards whose own color identities are also found in your commanders' combined color identities. If Falthis and Kediss are your commanders, your deck may contain cards with black and/or red in their color identity, but not cards with green, white, or blue.

Both commanders start in the command zone, and the remaining 98 cards (or 58 cards in a Commander Draft game) of your deck are shuffled to become your library.

To have two commanders, both must have the partner ability as the game begins. Losing the ability during the game doesn't cause either to cease to be your commander.

Once the game begins, your two commanders are tracked separately. If you cast one, you won't have to pay an additional {2} the first time you cast the other. A player loses the game after having been dealt 21 damage from any one of them, not from both of them combined.

If something refers to your commander while you have two commanders, it refers to one of them of your choice. If you are instructed to perform an action on your commander (e.g. put it from the command zone into your hand due to Command Beacon), you choose one of your commanders at the time the effect happens.

An effect that checks whether you control your commander is satisfied if you control one or both of your two commanders.

You can choose two commanders with partner that are the same color or colors. In Commander Draft, you can even choose two of the same commander with partner if you drafted them. If you do this, make sure you keep the number of times you've cast each from the command zone clear for "commander tax" purposes.