We have nine top winners, and from North's perspective four potential losers. We need to ruff a loser with dummy's short trumps, and it can only be a spade. We cannot afford to ruff with a master trump. Also, we need two entries to hand – one for the ruff and one to draw remaining trumps. We need to use a club for one of those, but we can afford to use one trump for the other, and we should use that first. And since we will need to unblock ♥A, we may as well play it as early as possible.
So, win the first trick, cash ♥A, take the other spade master, cross to ♥K, ruff our remaining spade, and then cross to hand with ♣A and draw the remaining trump.
