80 Water drops
You cannot see the hay, its in the bottom right corner under the ice.
Unfortunately we have snowballs, so you need to try and move across the board without disturbing too many crops without matches, or you will be buried under an avalanche.
Break the ice with combinations, rows or shovels and as soon as you get an opening, move the sheep across.
You will likely need to replay this level many times, but if you get a good board, it can be done without any boosters or shovels.To get all the needed crops you will have to increase value, so plan your moves carefully.