The graphics are nice, the sounds are all right, but that's about it. Everything else needs more work.
1) The towers are morons. If i can't set the Earth tower to shoot the last or strongest, then splash has absulutely no point. It shoots the first enemy always, ffs! Either change the AI of towers or add a dial to change behaviour in game.
2) Add hotkeys. I'm serious.
3) If a monster has bonuses, it would be nice if it could have minuses. Like, the fast guys could be made of Fire element so the Water towers hurt them more. And stuff like that.
4) The achievments do nothing. I don't get stars or XP when i gain them. So what's the point of them?
5) Money. Gawd, how this game needs a skill that let's you get more money. I felt poor most of the game.
6) The "play a map at least 3 times to get all stars" system is horrible. Get rid of it, think of a different way to get stars. Say, if i finish a level at Hard, i get all the awards for Normal and Easy.
7) Stop reading, get to work.
Noted ;)