Ten Ton Hammer has a great Resto Druid Theorycrafting article up.

The meat and potatoes of all the theorycrafting and min/maxing comes down to one thing - numbers. Here are the target numbers based on what you are wanting to do as PvE restoration Druid. Keep in mind that even with all of the research and gnats ass splitting that goes into this, they are still objective and to be used as a guide. The haste stat listed will be to achieve a one second global cooldown, which is equal to roughly 20% haste rating assuming Celestial Focus 3/3 (19.98 to be exact).