A boy lies prone in shallow water, his arms bent and his head turned to the side as he gazes intently at the sand below him. The second boy wears a wide-brimmed straw hat, its shadow falling across his face and shoulders, while the rest of his body catches the sunlight. In the background, the foamy edge of the sea meets the sand, and a third figure, mostly submerged, appears as a distant head and shoulders above the waterline.

Sunlight glistens on the wet skin of both boys, creating dappled highlights and warm tones that contrast with the cool blues and greens of the water. The surface of the sea is rendered with loose, fluid brushstrokes, blending deep blue, turquoise, and hints of violet, while the sandy shallows are suggested by ochre and brown beneath the transparent water. The composition is arranged so that the children occupy the lower half of the canvas, their bodies forming a diagonal that leads from the bottom left to the upper right, where the toy boat sits.

The boys' gestures are relaxed and spontaneous, their faces absorbed in play, capturing a fleeting moment of childhood at the water's edge. A small, dark patch of wet sand appears in the lower right corner, reflecting the hull of the toy boat and the boy's hand. In the upper left, the foamy surf is rendered with brisk, white brushstrokes that blur into the blue-green water.

The distant third figure is painted with minimal detail, a greenish cap or head barely emerging above the water near the horizon. Strong sunlight falls across the boys' backs and legs, creating crisp shadows and accentuating the contours of their muscles with touches of pink, orange, and lavender. The artist, Joaquín Sorolla, creates a vivid sense of movement and light through energetic, visible brushwork, especially in the reflections and ripples around the children.