A collimating device and a transflector for use in a system having a backlight is disclosed herein. In one embodiment of the application, the collimating device and the transflector each include an immersing layer, a reflecting layer, and an optical element layer formed from a plurality of three-dimensional, optical elements. Each optical element is tapered such that a small area end has a horizontal plane cross-sectional area that is less than that of a wide area end. The optical elements of the collimating device are tapered towards the backlight and the optical elements of the transflector are tapered away from the backlight. The reflecting layer has apertures which correspond to the position and shape of the light input ends of the optical elements.