Orlow's vision for SET 165 Walks On Water appears to be centered around the exploration of the human form, fashion, and the interplay between reality and fantasy. The photographs in this collection are characterized by their dreamlike quality, often featuring subjects in poised, ethereal settings. The use of light, color, and composition creates a sense of depth and narrative, inviting viewers to immerse themselves in the world Orlow has crafted.

The photos of Sandra Orlow during this period often circulated in early digital "photo galleries" and set-based archives. They are recognized for a distinct, candid, yet stylized approach that predates the modern era of high-definition smartphone photography.

Capturing the model partially submerged or interacting directly with the water’s surface, creating a "walking on water" visual illusion. 132 Still Images: