The old Google Account Switcher at left, the updated UI at right Image Credit 9to5Google

Updated UI for Nearby Share Image Credit 9to5Google
The Material You update for Nearby Share arrives via a server-side update alongside the latest version of Google Play Services. You could consider Nearby Share to be the Android version of the iOS AirDrop feature. To access Nearby Share on your Android phone, open the Files by Google app and tap on Nearby Share at the bottom of the screen.