45 Water drops
This level isn't quite as bad as it looks despite the fact it looks bad lol.
You need to try and make rows vertically, so that they go between the flowers. That way you open more than one flower at a time. Once the flowers are open, you can get the crops. We don't need to make water so that's one problem less.
I found the bottom corner flowers were the hardest to open. Maybe save your shovels for them if you need to. Its pretty simple to get the sheep to where they need to go, plenty of hay squares. Just plan your moves carefully.