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. Vacuum UV (vacuumUV): 10-200nm. These tools can split both laser and regular light. The simplest, the parallel plate, consists of a carefully generated transparent substrate with a partially reflective coating on one side and an Anti-Reflection coating on the second surface.