A transflective optical film reflects ambient light incident on the first surface and transmits light having a preferred polarization state incident on the opposite surface. The film has a substrate wherein a plurality of tapered cavities extends from a first surface of the substrate toward an opposite surface, the tapered cavities narrowing toward the opposite surface, and a filler material deposited within each the tapered cavity. A reflective layer is deposited on the filler material in each tapered cavity, along the first surface of the substrate. At least one of the substrate and the filler material is birefringent such that for a preferred polarization state, the refractive index of the filler is substantially lower than the refractive index of the substrate and that, for the polarization state orthogonal to the preferred polarization state, the refractive index of the filler is substantially the same as the refractive index of the substrate.