Have you ever heard about acres?
An acre in Animal Crossing is a 16x16 plot of land. There are five acres across and five acres down in a City Folk town, so in total, you have 25 acres in a town. In order to get a perfect town, you need to make the acres perfect. In my opinion, I found it easiest to place patterns along the floor to mark out each individual acre. This may take some time, but I find it the easiest way to start off.
After laying out your acres, another good thing to do is count the amount of trees in each acre. Then you can work out how many flowers you need in that acre to balance out with the trees and, that's right, make the acre perfect. You only need to make eight of the twenty five acres perfect, but the rest have to be of a decent standard. If you get at least eight acres perfect, and the rest decent, then bang, you've got yourself a perfect town. Well, here is a table you may wish to use to help with balancing out trees/flowers.
Perfect acre results:
0 trees and 27 or more flowers
1 tree and 25 or more flowers
2 trees and 23 or more flowers
3 trees and 21 or more flowers
4 trees and 19 or more flowers
5 trees and 17 or more flowers
6 trees and 15 or more flowers
7 trees and 13 or more flowers
8 trees and 11 or more flowers
9 trees and 9 or more flowers
10 trees and 7 or more flowers
11 trees and 5 or more flowers
12 trees and 3 or more flowers
13 trees and 3 or more flowers
14 trees and 3 or more flowers
15 trees and 3 or more flowers
16 trees and 5 or more flowers
17 trees and 7 or more flowers
etc.
Decent acre results:
0 trees and 21 or more flowers
1 tree and 19 or more flowers
2 trees and 17 or more flowers
3 trees and 15 or more flowers
4 trees and 13 or more flowers
5 trees and 11 or more flowers
6 trees and 9 or more flowers
7 trees and 7 or more flowers
8 trees and 5 or more flowers
9 trees and 3 or more flowers
10 trees and 0 or more flowers
11 trees and 0 or more flowers
12 trees and 0 or more flowers
13 trees and 0 or more flowers
14 trees and 0 or more flowers
15 trees and 0 or more flowers
16 trees and 0 or more flowers
17 trees and 0 or more flowers
18 trees and 3 or more flowers
19 trees and 5 or more flowers
20 trees and 7 or more flowers
etc.
You may already know this, but if you keep a perfect town up for 15 days in a row, you get a lovely Golden Can given to you at the town hall. Also, every day that a town is perfect, there is a chance that a rare flower called the Jacob's Ladder may grow.
Also, while making a town, eliminate all rubbish off the floor. Anything, from furniture to garbage, is considered rubbish. This will effectively cancel out one flower in that acre. Fruit and sea shells do not affect the town rating when on the floor. Weeds also count as rubbish, so be sure to find them and eliminate them.
If you have any further questions, give me a PM.