This effect is mostly created in-camera, not through heavy post-processing. A water droplet can act like a tiny lens, refracting the scene behind it. In shots like this, the key is to focus carefully on the refracted image seen in the droplet, while the nearby leaf and background naturally fall out of focus because depth of field is extremely shallow.

Typical ways to shoot it:

• Use true macro capability, often beyond 1:1 magnification.
• This can be done with a dedicated high-magnification macro lens, extension tubes, or a reversed lens setup.
• Position a droplet on a leaf or similar surface; a spray bottle can help if natural dew isn’t available.
• Compose with the scene you want reflected/refracted behind the droplet.
• Focus manually and very precisely on the image inside the droplet.

So the “look” comes mainly from extreme magnification, careful alignment, and precise focus. Post-processing may be used only lightly for normal finishing touches like contrast, color, or cleanup, but it is not the main trick.