OPTOS (optical properties of textured optical sheets) is a simulation formalism for determining optical properties of sheets with plane-parallel structured interfaces. The method is versatile as interface structures of different optical regimes, e.g. geometrical and wave optics, can be included. It is very efficient due to the re-usability of the calculated light redistribution properties of the individual interfaces. It has so far been mainly used to model optical properties of solar cells and solar modules but it is also applicable for example to LEDs or OLEDs with light extraction structures.