Start with removing the fireflies, and flowers. Once you make the mushrooms at the side shrink down, you will get more mushrooms falling. Make as many matches as you can next to them and you will soon have the 40 you need.
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!