Connecting dots horizontally and/or vertically  as a wall to form a single closed wall.  
 There should be as many walls on the sides as the number in the cells.
--  0 : There can be no walls around.
--  The four sides of the cell with 1,2,3 numbers will have as many walls as the number. 
--  There is no wall restriction for the edges of the cell where there is no number,  there may be no wall at all, or there may be a wall on at most 3 sides.