Matter is spherical, standing waves of electromagneticgravitational energy.
(When I say a "form" of light, I am literally referring to the geometry that the light takes the shape of. I am not trying to imply that there are different types of light.)
The most difficult aspect -- and the key detail -- to this theory, is understanding this kind of wave, understanding what is called a "standing wave" -- a standing spherical wave. There are many easy to understand analogies for explaining waves of all types, but the mathematics for describing spherical waves -- called "spherical harmonics" -- will be beyond most people. Heck, most of this math is still beyond me. To this day, I still do not have the mathematical skills to easily work with spherical harmonics. I find it far easier to visualize spherical harmonics than to try to describe them with traditional mathematical terminology.
Originally, I created the Ball-of-Light Particle Model solely by visualization. I visualize the electric, magnetic, and gravitational fields moving across and within spheres 3-dimensionally in my mind.
From my point of view, the biggest tasks left in developing the Ball-of-Light Particle Model -- to make it capable of predicting physical situations -- is for scientists to: agree on new definitions for Basic Units; to create a computer model of the cross product, E cross B = G with the appropriate constant, and to plug it into a supercomputer to see what the harmonics are!