This was seconds work... strange, because Bc6 is not as obvious.
White: a2, f2, g2, h2, Be4, Rd1, Qa7, Kg1
Black: b6, f7, g7, h7, Be8, Rh8, Qe6, Kf8
To find the correct idea here: well, actually, just do: with the threat of Qxe1‡, White cannot move his Bishop. Moving the Rook could leave the Bishop en prise and is probably a useless move: no, the Queen has to get back in. That that happens with a fatal check is something different.
<26.Qa3†> although in general a useful move, it puts Black with two seemingly decent replies and one blunder, but neither three work.
<26....Qd6 27.Qxd6† Kg8 28.Qe7 g6 29.Qxe8† > and mate somewhere very soon: just giving away the Queen is pointless.
<26....Qe7> seems to be the best reply, but Black's bank rank breaks him apart.
<27.Bc6!> nice. Qe7 is pinned to Qa3, and with the Rook's power on the e-file, Black's replies are useless.
<27....Qxa3 28.Rxe8‡ 1-0>
<27....Bxc6 28.Qxe7† Kg8 29.Qd8† Be8 30.Rxe8‡ 1-0>
<27....g6 28.Qxe7† Kg7 29.Bxe8 > not very helpful either: it avoids immediate mate, though.
<26....Kg8> normal a blunder of a move: Black is avoiding the discovery by keeping his King on black squares, but now he has to go to a checking white square forced.
<27....Rxh7> keeping the King on the back rank, but avoiding some clear pawn loss: in the end it actually loses the piece or Rook to it.
<28.Rxe6 fxe6 29.Qe7!> and Black is in quite some trouble for keeping his King on the back rank.
<29....Bf7 30.Qd8† Be8 31.Qxe8‡ 1-0>
<29....Ba4 30.Qxe6† Kf8 31.Qf5† > and the Rook falls.
<29....Rh6 30.Qxe8† >
<27....Kxh7> clearing the Rook's way, but it does lead to a two pawn loss forced.
<28.Rxe6 fxe6 29.Qh3† Kg8 30.Qxe6† Kf8 31.Qxb6 > and White should be able to win it relatively easy.