Recommended target:
Any base that you think you can get those DE and at least a star.
I go for 100 DE if the gold and elixir loot is high. If the de is about 400, i go for it no matter what the gold or elixir loot is. I sometimes attack th9 if the walls are pink or yellow and the archer queen is not present.
Simply deploy barbs and archers to destroy the buildings outside the wall so the wizards go straight inside. Deploy wallbreakers then giants(I delpoy 3-4 at a time). Once the defenses are focused on the giants, deploy wizards one by one. If the giants are attacking a mortar, place the heal spell close to the wizards and giants. The wallbreakers must open a path so the wizards can destroy the de storage.