Whimsyshire Hell Farming
Whimsyshire is the cow level of Diablo 3. Although here you will not be fighting cows you will be fighting unicorns, teddy bears and flowers. The reason for this is because many of the fans called Diablo 3 too bright and happy early on in development, which I would say is the reason this level was created. In order to get to Whimsyshire players will need the Staff of Herding which requires you to run around and collect a bunch of different materials throughout the world. You will need a Black Mushroom, Leoric's Shinbone, Wirt's Bell, Liquid Rainbow and the Gibbering Gemstone. Take all of these items to the Blacksmith and he will combine them all for you into the Staff of Herding!
In order to get to Whimsyshire players will need to join an Act 1 game and take The Old Ruins Waypoint. From here you will want to backtrack away from where Adria's hut is and back towards Tristram. Where you will be going is a little bit difficult to explain in text and much easier in video format so click here to watch a video of my Whimsyshire run and how I got there.
Whimsyshire Hell Farming Video
Now in Whimsyshire you will be opening up every Happy Cloud that you see, smashing all of the Lovely Presents, stomping all of the Mushrooms and obliterating all of the unicorns and teddy bears. That's right, look at all of those well used verbs! Each run of Whimsyshire will take on average 10 to 13 minutes depending on how many named mobs you take out and how fast you're moving. If you stop frequently to check what loot you got or to identify a rare the run will take longer than it would have otherwise.
On Hell I net an average of 25k per Whimsyshire run from just gold drops which isn't bad at all in such a short period of time. Sure there are some other better places but it is still decent. Also you will be getting Mythic Healing Potions, usually 10 per run which will save you some gold in the long run. Then of course you have the rare, blues and maybe a legendary item that you could find here. From a single Whimsyshire run I would say you net on average of 1 inventory full of items which may have 1 keeper that you can sell for 7500g or more on the Auction House.
Also since this is Hell difficulty you will be getting Square and sometimes Flawless Square gems which can sell for 1 - 3k each depending on the type of gem. Not only will you be finding gems but you will also find Tomes of Blacksmithing and Tomes of Jewelcrafting here which you can also sell on the Auction House. After factoring all of those things in you are probably netting an average of 100k per Hell Whimsyshire run. If you are having a hard time figuring out what items are worth selling on the Auction House my "How to: Figuring out what to sell on the AH" video guide may be worth watching for you.
One of the biggest sources of income from Whimsyshire farming on Hell difficulty will almost without a doubt be the Gold Find and Magic Find gear. Any rings or Amulets you find with either of these stats is a potential gold mine. Also any gear at all that you find with Gold Find (as mentioned in my video of here) will be sought after by anyone wanting to try out some of the earlier difficulty farming locations.
Whimyshire Loot Table
600 - 1000g Drops
Tome of Secrets
Flawless Square Amethyst
Flawless Square Emerald
Flawless Square Ruby
Flawless Square Topaz
Hang onto all "Gold Find/Magic Find" Rings/Amulets you find
Hang onto Mythic Healing Potions
Trash Loot Table
You will fill your inventory at least two times with Magic items
At least 2 - 5 rares depending on how many Champ/Elite packs you get