Beam splitters are classified by construction (plate, cube, pellicle, polka dot) and by function (standard, non-polarizing, polarizing, dichroic). Construction determines ghosting, damage threshold, and form factor. Function determines how polarization and wavelength are. 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). A polarizing beamsplitter is a type of beamsplitter that splits unpolarized light into S- and P- Polarization states. The thickness of the resin layer can be adjusted to control the power splitting ratio for specific wavelengths.