On substrates 2a, 2b of a chiral nematic liquid crystal optical element 1, transparent electrodes 3a, 3b and electrical insulation layers 4a, 4b are formed, and further resin layers 5a, 5b having a pencil hardness of "B" or less are formed on the electrical insulation layers by a spin coating method so as to be in contact with a liquid crystal layer 7. When the surface hardness of the resin layers is to be measured, a glass substrate on which a resin layer is formed by screen-printing is prepared as a test piece, and the test piece is fitted to a pencil-scratching tester. The surface hardness is measured by scratching the test piece with two kinds of testing pencil selected from testing pencils having 17 grades of density.