An analytically tractable design procedure is presented for a polarizing beam splitter (PBS) that uses frustrated total internal reflection and optical tunneling by a symmetric LHL trilayer thin-film stack embedded in a high-index prism. Considerable simplification arises when the refractive index of the high-index center layer H matches the refractive index of the prism and its thickness is quarter-wave. This leads to a cube design in which zero reflection for the p polarization is achieved at a 45 degrees angle of incidence independent of the thicknesses of the identical symmetric low-index tunnel layers L and L. Arbitrarily high reflectance for the s polarization is obtained at subwavelength thicknesses of the tunnel layers. This is illustrated by an IR Si-cube PBS that uses an embedded ZnS-Si-ZnS trilayer stack.
R. M. A. Azzam, "Simplified design of thin-film polarizing beam splitter using embedded symmetric trilayer stack," Appl. Opt. 50, 3316-3320 (2011)