We investigate the geometry of a particular class of null surfaces in spacetime called vacuum non-expanding horizons (NEHs). Using the spin-coefficient equation, we provide a complete description of the horizon geometry, as well as fixing a canonical choice of null tetrad and coordinates on a NEH. By looking for particular classes of null geodesic congruences which live exterior to NEHs but have the special property that their shear vanishes at the intersection with the horizon, a good cut formalism for NEHs is developed which closely mirrors asymptotic theory. In particular, we show that such null geodesic congruences are generated by arbitrary choice of a complex worldline in a complex four-dimensional space, each such choice induces a CR structure on the horizon, and a particular worldline ( and hence CR structure) may be chosen by transforming to a privileged tetrad frame.
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