I'm still 2 off, but it's great fun, looking for solution. And the picture is sooooo cuteeeee! :)))
EDIT, 5th Nov, 2023 - it took me half a year, but now I have found the last two steps and made Arf happy. :)))
This is one of the cutest levels, ever created. :) <3
I achieved to cut 2 steps today, so am 4 off. It seems one of the several routes leading me to 143 offers more possibilities for optimization. Will try working on this one.