Things I particularly liked:
>Seals! I love scuba diving, so this was a nice treat for me :) I liked the seal and animations of it and the general feel of the game
>Nice relaxing audio
>The visuals in the first level were quite calming and relaxing I found (maybe you should lean into that further to try and achieve a relaxed flow state rather than adding the stress of avoiding rocks?)
Things that could potentially be tweaked/improved:
>Difficulty was quite low, which isn't a bad thing if going for a relaxed game (and this is a decent theme for a relaxed game i think). Simultaneously, I found it quite hard to guage the distance of the rocks sometimes, so that might have been frustrating if the difficulty was higher. I also felt I didn't use the stamina bar really, or have a need to.
>I found the turning of the seal in the first level to be a bit weird; I think it probably would have been better for the seal not to rotate at all in the first level, or if so clamp the value much lower.
>Theme: I felt the application of the theme to be quite weak tbh. I feel like going into the perspective of the seal behind is not really rewinding (even if the game has rewound slightly).
Overall I quite enjoyed the game! Nice, simple, relaxing! I can imagine the seals frollicking now :)