This is like an assumption so far, as I'm only 3/4 the way through Oracle of Seasons but at the moment I'd say the game is heading for 90/100, maybe higher. So it could overtake quite a few games in my Zelda list, which is always good.
This game so far has a lot of challenging elements, more so the combat but it also has a good mix of puzzles and traversing through the overworld is somewhat challenging. Having to alternate the seasons is a nice addition and it makes for some unique puzzles. Also the main point would be the dungeons, even though they are largely short, I love the claustrophobic feel and great individual puzzle designs. Overall not quite reaching the top down pinnacle of A Link to the Past but one of the best top down games in the series in my opinion.