Foam And Bubbles Substance And Maps
The scene is setup fairly simple but here is a breakdown of the shadersetup. The Noise Texture Node generates the oily effect in the shader based on the Object Texture Coordinate and is masked by a fresnel shader. The mix shader is used to change the color of the subsurface scattering.
The rest is just a basic PBR setup except that I needed to invert the normal direction which is the Invert Normal group.