With counterattack you take the damage then hit back, yet with Evade and Counter you jump back.

Anyways,

"Take the time to find me,
And I'll be and the damnest of places.
I am guarded by the winged beast,
Yet I am not guarded by any beast.

A useless record, some might say,
And then throw me away;
But look out for me, pick me up,
Or you will dearly pay."