150 Water drops
This is not an easy level, but at least its a fun one.
You need to open all flowers, so try and use combinations to open more than one flower at a time. You need to save moves for sheep moving and crop gathering.
You need to open the flowers above the sheep first and towards the hay so that you can get the sheep moved out of the place its in.
The reason being its harder to get the sheep into the hay, if you move him earlier on you will have more chances to move the sheep onto the hay as you are making matches or opening the flowers.
You need to make as many rows next to your water buckets as you can, its part of the requirements to gather a lot of water, but also because it can help remove useless crops and open flowers and make better matches.