There's been ongoing debate as to whether or not games are art, with various institutions weighing in over the years. I think games transcend art, but cannot do so without being supplemented by great art.
This game is the embodiment of that concept. The gameplay itself is not much, but it still fills you with such joy and contentment. I applaud the creator.
Also, I got to floor 22 on my first go, and 43 on my second! Good luck!