To make moves unguardable apply this:

[State 0, AssertSpecial]
type = AssertSpecial
trigger1 = 1
flag = unguardable

The first step to making your move unguardable and counter-less is to go to the statedef/move, and add P2stateno = **** at the bottom off the hitdef are Projectile.

Make the custom state that you assigned to the P2stateno, and you have a unguardable move!

Example:

[State 715, light kame beam]
type = Projectile
trigger1 = animelem = 34
projanim = 2003
Projpriority = 5
Projscale = 1,0.75
projremovetime = 20
offset = 60,15
projhits = 10
hitsound = S299,5
velocity = 0,0
attr = S, HP
damage = 20,0
animtype = light
pausetime = 2,2
sparkxy = 9999, -9999
guardflag = MA
guardsound = 6,0
ground.type = Low
ground.slidetime = 14
ground.hittime = 16
ground.velocity = -5,-8
air.animtype = Back
air.velocity = -2.5,-5
air.juggle = 3
fall = 1
fall.recover = 0
palfx.time = 45
palfx.add = 0,50,240
palfx.mul = 120,224,150
palfx.sinadd = 85,55,110,10
palfx.invertall = 1
palfx.color = 0
P2stateno = **** ; 8592

or
[State 705, 3]
type = HitDef
trigger1 = AnimElem = 11
trigger2 = AnimElem = 13
trigger3 = AnimElem = 15
trigger4 = AnimElem = 18
trigger5 = AnimElem = 23
trigger6 = AnimElem = 27
trigger7 = animelem = 16
trigger8 = animelem = 17
attr = S, HP
animtype = light
damage = 8
hitflag = MAF
guardflag = MA
priority = 4, Hit
pausetime = 1,1
sparkno = s11010
sparkxy = -10,-67
hitsound = s8000,17
guardsound = 8000,17
ground.type = Low
ground.slidetime = 5
ground.hittime = 100
ground.velocity = 0
air.velocity = 0
p2stateno = **** ; 8952

Custon state the number you gave P2stateno
[Statedef ****] : 8952
type = S
movetype= H ;Get hit
physics = N
velset = 0,0
anim = 5010
ctrl = 0

[State 0, VelSet]
type = VelSet
trigger1 = time = 5
x = 0 : change to make opponent move futher

[State 931, 4] ;Hit ground
type = SelfState
trigger1 = Pos Y > -1
trigger1 = time = 18
value = 0 ;Hit ground
ctrl = 1

[State 931, 4] ;Hit ground
type = SelfState
triggerall = Pos Y < 0
trigger1 = time = 18
value = 5050 ;Hit ground
ctrl = 1