It was photographed recently off the Philippines, and is no more than 4 or 5 mm across. There have been a lot of them in the water off Cebu Island in recent weeks. It appears to have two 'wings' which are used for propulsion.
I am not an expert on pteropods, but the small shell looks like it could be someting in Cavoliniidae Gray, 1850 (1815) , so maby a Diacria or Cavolinia of som sort.
This could be the superfamily Cavolinioidea and is the most species group of sea butterflies.
They are pelagic marine gastropods, so called because they swim by flapping their wing-like parapodia. Quite small, less than 1 cm in body size with 2 long tentacles