This is indeed a beast of a level. Easily in the top 5 most frustrating in The Second Sky. But as others have mentioned, some of the rooms are better than others. Some are downright fun once you get the hang of puff manipulation. Other rooms do rely a bit too much on fiddling around until you happen to get things to work right. So my advice would be this:
If you haven't been playing with unlimited undo, you may want to try it out if just for this level. AT the very least bump up your undo count so that you go back at least 3 puff moves (15 Undo).
Don't start with 2N, 2N1E, or 1S. Those rooms are less lynchpinny and more fiddle-around-until-you-get-it-y. They are probably the most frustrating ones.
Do try:
2S: (a good lynchpin to this one, and if you do it right, there isn't really that much time presure)
2S1E: Again, this room has (a) pretty good lynchpin(s) as long as you remember to click on the puffs to see who they are targeting.
Also, some easier rooms to get you started:
1S1E: was the first one I cleared. I remember it being not too bad.
2W: Is relatively straightforward with a minor lynchpin.
1N2W: is relatively short and not too tough to figure out just through experimentation.
Good luck. And if you do get frustrated, you can always go work on one of the other end game levels and come back to this one. They're all pretty tough, but they're tough in different was, so you can at least get some variety.
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