Gardenscapes-Level 27 is simple in structure but has many layers hiding the gnomes, so it’s better to focus only on the relevant areas to save your moves. Collecting the gnomes is the most important task on this level, as it will require clearing most of the field, letting you collect the acorns much easier.
Try making matches as low on the field as possible – it will increase the chances of automatches and save you some moves. However, be careful not to miss any winning combinations on top of the field. Also, try combining the explosions from bonuses to get the Rainbow blast: note that you can also use it on acorns to collect them much faster.