30 Moves (revised)
1 Black sheep
200 Water drops
This one is not an easy level but its quite a fun one. **edit, they changed it and made it easier!**
You don't need to open the flowers to pass the level but you do need to open them to remove them so that you can lead the sheep to hay.
Make as much water as you can.
When opening the flowers, don't lead the sheep down until you have opened them. Because if you are not careful the sheep will be waiting in a que to get down but will block your crops from falling under them.
Although we need quite a few crops, its easier to get them than it is the sheep.
See if you can lead a black and a white sheep to the hay in one row. The white sheep goes first, so it won't matter when the black sheep eats it.