The equipment works by dividing the incoming light into one to two beams, one or more of which are transmitted through the optical element and one or more of which are directed at an angle away from the optical element. Beamsplitters are optical components used to split incident light at a designated ratio into two separate beams. a laser beam) into two (or sometimes more) beams, which may or may not have the same optical power (radiant flux). The cube is made out of MgF2 coated N-BK7 glass. The 50/50 coating is ideal, being. Quick-reference for beam splitter types, Fresnel equations, polarizing designs, and selection workflow. See the Comprehensive Guide for worked examples, SVG diagrams, and full references.