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. Characteristics of Beam Splitters 3. A) An early compound microscope with a basic light path. The light goes from the object, through the objective, tube, and eyepiece, into the eye or a camera.