Pretty cool game, not sure if I could've cleared it without reading the comments as the idea to reset your upgrades mid-attempt is quite novel, but it was satisfying to get all the spheres

I like it, that I can spend and regain upgrade points all the time and that you made it part of the puzzle. This was really interesting. Sadfully I realized later, that I accidently cheated myself through the game, because setting the dry steps lower or higher sets the system value onto exact that value. So you can make dry steps, lower and raise the upgrade of dry steps and you have regained dry steps while standing on a sand bank.

But in general its really cool.

The concept of your game is an interesting idea though I was really confused on how I was supposed to win. I think I ended up using a glitch because you can still upgrade the steps while on sand, and it resets how many steps you can take. I think if you explained the game a bit more in the description it'd be helpful.