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When the wielder is affected by burn, freeze, paralysis, poison, or sleep, its Attack is increased by 50%. Furthermore, the Attack drop of burn is nullified. Unlike Quick Feet, Guts does not nullify the Speed-lowering effect of paralysis.
There isn't a single Pokemon out there that doesn't welcome Guts into its arsenal. The boost in power and immunity to burn's Attack reducing side effect make Guts a boon for physical attackers and one of the best abilities in the game. Feel free to slap it on whatever you can for a greater array of switch in opportunities on enemy Toxic, Will-O-Wisp, and Thunder Wave attempts. For a more aggressive approach, you can even give your Guts Pokemon a status Orb and have it firing off superbly destructive attacks every game.
Found in Dream World