The build on a one-minute single-boss fight spends its points 38/3/10. It runs the Balance tree down to 
Moonkin Form and puts its last ten points into Restoration, five of them in 
Naturalist for 5 % more damage of every kind.
0/3
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5/5
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0/15502220115501351-03-055Every fight has its own searched build, and on each one both factions take the same points. The builds differ only in their cheapest points, so the reasons below hold for all of them.
Why these talents
Improved Starfire and 
Eclipse set the rhythm of the rotation. Improved Starfire takes Starfire from 3.5 to 3.0 seconds. Eclipse makes each Wrath store two charges, and each charge cuts a further half second off one Starfire, so you cast two 2.5-second Starfires for every Wrath. On a three-minute single-boss fight they are worth 9.7 % and 9.2 %. On three bosses, where more of your damage comes from dots, Eclipse drops to 2.7 %.
Vengeance raises your crits from 150 % to 200 % damage. Forever extends it to every damaging spell, so Moonfire's and Insect Swarm's ticking crits get it too. It is worth 10.2 %. It needs 
Improved Moonfire above it, whose two points add 10 % damage and 10 % crit to Moonfire.
Moonfury adds 10 % to all your Arcane and Nature damage, and Naturalist 5 % to everything. As plain multipliers they are worth the same share on every fight: 9.1 % and 4.8 %. Naturalist sits in Restoration's second row, so you need five points in the first row to reach it, which is where Nature's Focus or Furor comes from.
Insect Swarm gives you the spell: Nature damage over 12 seconds, each tick taking 15.8 % of your spell damage, and 2 % less hit for the boss. With 
Nature's Splendor it lasts 14 seconds. It is worth 7.8 % against one boss and 22.3 % on a three-minute fight against three bosses, the build's most valuable talent there.
Moonglow takes a quarter off the mana cost of every damaging spell. Over three minutes against one boss that saves more mana than you have left at the end, so it is worth 7.1 %. On a three-minute fight against three bosses you finish nearly dry even with it, and it is worth 16.3 %.
Improved Wrath makes Wrath a 1.5-second cast at half the mana, worth 5.4 %. With Moonglow it costs about 30 mana, so the Wrath that sets up your Starfires is close to free.
The rest of Balance adds a little each: 
Nature's Reach 4 % hit, 
Nature's Majesty 4 % crit, Nature's Splendor one more tick of each dot, 
Nature's Grace 10 % haste for 3 seconds after a direct-damage crit, and 
Genesis 5 % more periodic damage. On one boss Nature's Reach is the largest of them, at 4.0 %. On three bosses Nature's Splendor is, because its extra ticks land on every boss: 6.6 %.
Flexible points
- Nature's Focus or Furor. Five points that do nothing for you, spent only to reach Naturalist. Nature's Focus guards your casts against interruption from damage, and nothing hits you in our fights. Furor works on Bear and Cat Form. The three-minute builds take Nature's Focus and the shorter ones Furor.
- Moonglow on a short fight. A one-minute fight never runs you out of mana, so the 1-minute builds move Moonglow's points into
Heart of the Wild, the first Feral row, for 2 % Intellect a point. It is worth 0.3 % there. Keep Moonglow for anything longer. - Moonkin Form. It reads 0.0 % on one boss, which is a quirk of our benchmark: the casters' party already holds a second Balance druid, whose aura counts the same as yours, and the form's doubled Omen of Clarity only saves mana a one-boss fight doesn't need. Take it anyway. In a real raid it is your group's 3 % crit.
- Improved Entangling Roots and Overgrowth do nothing on a boss.
What each talent is worth
Every row comes from re-running the same fights with that talent's points removed. Because talents feed each other, the rows don't add up to your damage. "Last point" is what a single point less costs, which is the figure that matters when you place a spare point.
On every fight
The builds move only cheap points. The one- and two-minute builds take Furor where the three-minute ones take Nature's Focus. On a one-minute single-boss fight the build (38/3/10) trades all of Moonglow for three points of Heart of the Wild. On a one-minute fight against three bosses (37/4/10) you cast Hurricane instead of Starfire, so the build keeps only one point of Eclipse and four of Improved Starfire, drops a point of Moonglow and puts four into Heart of the Wild. The table shows each fight's build against the one on this fight.