Hm, that's an interesting question, and probably one that Mojko could best answer. For a unique card like this, I don't think there's any formulaic way to come up with a cost. For me, it's sort of a matter of looking at the card and asking "How much would this card have to cost for me to use it or not use it?" or "How does this compare to cards of similar cost and rarity?".
For simpler cards, you could say there is something of a formula. For example, I would say a brick is generally worth about 1.75 wall or 1 tower (though very cheap cards tend to have a better conversion rate). A recruit is worth about 1.5 attack. On top of conversions like that though, there are a ton of considerations:
- When a resource is made to do something it doesn't normally do (recruits used for building, or bricks used for attack), they usually get a worse conversion rate.
- When a card only works under certain circumstances, its conversion rate increases proportionally to how rare those circumstances are.
- When a card has a keyword, it might be made to cost slightly more than an equivalent non-keyword card (or at least, I think this makes sense since keywords bring their own benefits on top of the card's own effect).