This is called "Water Bliss". I used three spheres with different textures, including a blue metallic grid one from Emmanuel's materials, and a background from Adobe Stock and the water by Matti Tauslahti. I show here my Before and After results, according to Unit 21 from ADE, "Improve Lighting with Photoshop". I followed the excellent tutorial by Emmanuel Pepin and did the following post-production tweaks:
1- Composite in Dimension;
2- Post-production in Photoshop by... adding gradient fills to the individual objects/spheres, applying the Soft Light blending mode to the background and rendered elements, adding blur, and, finally, using the raw filter for the whole composition.