Well... you have to break the whistle...

You can probably find 31 goos video on YouTube. Do that first. After, you have to kick the whistle from top right corner very hard, multiple times, in right order for it to detach from the top.

Then, you have to be very lucky for it to fall down in to the water (may times it will stay vertical). When it falls down in the right place, the water will kill bottom line goos leaving only to top seven goo line.

After, use the few water/common goos to kick the seven goo line to the right detaching wall. Do this until wall detaches 5 goos.
The pipe is sucking the line so it is very difficult to kick it.

This is one of most difficult scores I have ever made (besides Tower of Goo 103). Just to give you an example, I have 4 weeks 2 days of playtime on my profile + about 2 more weeks that I haven't saved while trying...
From that 6 weeks of play I spent probably 1 week on this level alone.

You have been warned!

Thanks, Pavke.

PS:I can make a video if collected 37 balls?

Of course you can make a video if you collect 37 balls