In its most common form, a cube, a beam splitter is made from two triangular glass prisms which are glued together at their base using polyester, epoxy, or urethane-based adhesives. (Before these synthetic resins, natural ones were used, e. )A beam splitter or beamsplitter is an optical device that splits a beam of light into a transmitted and a reflected beam. It is a crucial part of many optical experimental and measurement systems, such as interferometers, also finding widespread application in fibre optic telecommunications. For example, cube vs plate, polarized vs non-polarized, and dielectric vs mirror.