Remember that earlier, Mieru said that spiritually weak youkai are invisible (and also a puchi), and here, she's saying that she directly damages the spirits of youkai she attacks like this. The implication, then, is that any youkai significantly spiritually damaged would become the invisible puchi type... just like Shiki.
they get hurt right to their soul, see...on a youkai... ever ag... ain...'Tis lovely and warm♪So 'course...I won't use it...Mie!Ahh...Mie...?Zzzzz....This sofa is so warm and soft... it's the best...Why didn't you go all "baaam!" and stuff!?You mean spiritual power, yeah?That's right!Captivating Fluff ReturnsThat house-breaker dealie!And if their soul gets damaged, it can never be healed again.About that... If I use it on a youkai...