It's about a sweet girl who can sense spiritual powers. And then she goes to school and meets up with two guys who also has the same abilities to see spirits, the only difference is that they're able to exorcise them with water and....something else...

And the girl is able to transform into this other being and that other being is supposed to be her guardian spirit or something like that...

is it Yurara no Tsuki? not sure..

yes!! Thank you!!