This solution is untested.
Count Carefully
- - - - - - - - - - - - - -
- - - . . . . . - - - . . . . |
- - . . . - - . 0 . . | . . 0 . |
| . 0 0 - - | . > 0 . . 0 . - - -
- - . . ^ - - | ^ | - . . . - -
| . ^ - 0 . - | ^ | - - - - -
| . | ^ 0 . . | ^ | - - - - - -
| . - - ^ . . 0 ^ | . . . . . |
| . 0 . . ^ - - - | . . . . . |
- - - - - ^ - - - | . . < . . |
| . . . ^ ^ ^ . + . . . . . |
| . 0 0 - - - - | . . . . . |
| . . . | - - - - - - -
- - - - -
Label the Boulders
- - - - - - - - - - - - - -
- - - . . . . . - - - . . . . |
- - . . . - - . A . . | . . D . |
| . E F - - | . > B . . C . - - -
- - . . ^ - - | ^ | - . . . - -
| . ^ - G . - | ^ | - - - - -
| . | ^ H . . | ^ | - - - - - -
| . - - ^ . . J ^ | . . . . . |
| . K . . ^ - - - | . . . . . |
- - - - - ^ - - - | . . < . . |
| . . . ^ ^ ^ . + . . . . . |
| . L M - - - - | . . . . . |
| . . . | - - - - - - -
- - - - -

Step One: First Column
  1. Push B two tiles east; push C one tile north.
  2. Put A into the first hole, B into the second.
  3. Push C one tile south and take it next.
  4. Push D two tiles west; take it like C.
- - - - - - - - - - - - - -
- - - . . . . . - - - . . . . |
- - . . . - - . . . . | . . . . |
| . E F - - | . > . . . . . - - -
- - . . ^ - - | . | - . . . - -
| . ^ - G . - | . | - - - - -
| . | ^ H . . | . | - - - - - -
| . - - ^ . . J . | . . . . . |
| . K . . ^ - - - | . . . . . |
- - - - - ^ - - - | . . < . . |
| . . . ^ ^ ^ . + . . . . . |
| . L M - - - - | . . . . . |
| . . . | - - - - - - -
- - - - -
Step Two: Side Channel
  1. Push E one tile south, then east into the hole.
  2. Go around the pit; push K east into the hole.
  3. Push H west into the hole.
  4. Go back around. Push G south into the hole.
- - - - - - - - - - - - - -
- - - . . . . . - - - . . . . |
- - . . . - - . . . . | . . . . |
| . . F - - | . > . . . . . - - -
- - . . . - - | . | - . . . - -
| . ^ - . . - | . | - - - - -
| . | . . . . | . | - - - - - -
| . - - . . . J . | . . . . . |
| . . . . . - - - | . . . . . |
- - - - - ^ - - - | . . < . . |
| . . . ^ ^ ^ . + . . . . . |
| . L M - - - - | . . . . . |
| . . . | - - - - - - -
- - - - -
Step Three: Finish Up
  1. Push J two tiles west, then south into the hole.
  2. Push F five south, one east, south into hole.
  3. Push L one tile north, east into hole.
  4. Take M the same way as L.
- - - - - - - - - - - - - -
- - - . . . . . - - - . . . . |
- - . . . - - . . . . | . . . . |
| . . . - - | . > . . . . . - - -
- - . . . - - | . | - . . . - -
| . ^ - . . - | . | - - - - -
| . | . . . . | . | - - - - - -
| . - - . . . . . | . . . . . |
| . . . . . - - - | . . . . . |
- - - - - . - - - | . . < . . |
| . . . . . . . + . . . . . |
| . . . - - - - | . . . . . |
| . . . | - - - - - - -
- - - - -
Finished with one pit left over.