The top flower is always going to be the hardest to open. The board is split into two halves, water and flowers on the sides. There are two ways you can complete this level: Work down near the water and have it splash all over the board meaning some matches will make themselves, or concentrate on the side near the flowers and just keep making as many rows as you can. You know that the more moves you have, the harder the level, a lot will be wasted breaking snowballs. Watch which crop gets frozen over so that when it drops, you may be able to open and make a row with it.
You see where the apple is? If you drop it down in the direction of the red arrow to make the row between the bulls, it will make the bulls move up and down, as shown by the black arrows. If its already near the bottom it will go up, if its not it will go down. To move the bull across the board (this shows to the left, it works the same but the other way to go right) in this picture, move the onion to the space indicated by the red arrow to make a vertical row. The bull will then go along the board to the side. If you want it to go to the other side of the board (assuming the bull is on the left) then make the row on the right hand side of it. Another way to move the bull. The same applies to which ever direction you want to move. If you make a row directly next to it instead of under or above like the previous descriptions, it will move along that line. Watch the video to see what we mean!