The maple is tapped and the sap is coming. Start on the glowing square next to the tap and build outward. Tap a square to lay the next length of pipe.
You get whatever the queue hands you. Can't use it? Park it anywhere off to the side — that's the game. Tap a pipe again to swap it for −25, but once sap fills it, it's staying.
When the timer runs out the sap starts running — keep laying pipe ahead of it. Nowhere to go and it spills. Five spills and you're done. Run it through a bucket for a bonus, and mind the knots — pipe won't sit on them.