optical element layer 1010 in an alternative embodiment the combined thickness of the reflective layer 1020 the immersion layer 1030 and the spacing layer 1040 does not exceed the penetration depth d of the optical element layer 1010 in other words in this embodiment the tapered ends of the optical elements in the optical element layer 1010 extend beyond the immersion layer 1030 in all embodiments the penetration depth exceeds the combined thickness of the reflective layer 1020 and the spacing layer 1040 if the penetration depth did not exceed this combined thickness the reflective layer 1020 would not be pierced fig1 illustrates a vertical plane cross section of an alternative embodiment of a light manipulating device 1100 having an optical element layer 1110 in the illustrated embodiment a reflective layer 1120 is disposed on a spacing layer 1130 the optical element layer 1110 then punctures the combined reflective layer 1120 and spacing layer 1130 such as described with relation to fig6 a and 6b in one embodiment the light manipulating device 1100 is employed as illustrated in fig1 in an alternative embodiment an immersion layer not shown is added to the device 1100 such that the device resembles the light.