Create a grid of cubes rotated with a look at quaternion (3D rotation).
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Flow Nodes version 3.0.0 or newer is required for this guide
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Start with a new flow:

Add a Cube node:

Set it’s size to 0.1 in all axis:

Add a 3D Point Grid node, and set it’s origin to -0.5 in all axis and set the count to 5 in all axis.

Add a Clones Geometry node and connect the cube and the grid:

This is a basic grid with the position Point 3D list being auto converted to a Transform 3D list.