The Laser Reflects are round glass lenses meant for lasers. These lenses are held by metal frames with blue joints on the walls and ceilings. An icon of Tails' Blaster floats in front of them.
In gameplay, the Laser Reflects appear in the adventure levels (first introduced in Seaside Island) where they are meant to work in conjunction with Tails' Blaster. When this blaster shoots its laser at a Laser Reflect, the Laser Reflect will deflect the beam in a perfect geometrical fashion. This helps the player hit targets that are otherwise out of the range of Tails' Blaster. In some cases though, the Laser Reflects are placed on moving blocks, making them harder to target.