Is it possible to listen to macbook and iPhone using AirPods at the same time?

I need to connect both devices to AirPods Pro and listen to different sound sources at the same time.

I know that you can connect AirPods to both devices, the question is how to listen to both of them at the same time?

Ideally I would like to control sound level of each source, dynamically adjusting it in MacBook/Iphone when I need (manually).