One aspect of the invention relates to a multi-layered reflective optical system for the reflection of X rays at a low angle of incidence, producing a two-dimensional optical effect. The inventive optical system comprises: a component having a surface which is reflective in such a way that a first optical effect is produced according to a first direction in space; and means for producing a second optical effect according to a second direction in space which is different from the first direction, characterized in that said means for producing a second optical effect are borne by the reflective surface. A second aspect of the invention relates to a method for the production of said optical system.
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