Today’s advanced technology allows engineers to fabricate GaN LEDs with various heights, widths, shapes, and materials. Total internal reflection is a key factor in GaN LED design, because all light that is created inside the LED is lost unless it approaches the chip to air interface at an angle less than 23.58° with respect to the normal. The narrow range of angles at which light can successfully escape the chip is a result of the large difference in refractive indices between GaN and air. Adding a layer of ITO to the GaN reduces the difference in refractive indices between steps and increases the critical angle to 28.4°. Transmitting from ITO into epoxy reduces this difference in refractive indices again, bringing the critical angle to 47.9°. Because a higher critical angle should allow more light to escape the LED, we focus on enhancing light extraction efficiency of GaN LED's that utilize an ITO to epoxy interface using FDTD simulations. The simulation results show us that increasing the critical angle to 47.9° improves light extraction by 40%, proving that the critical angle does play a significant role in light extraction. From this initial result, we then compare light extraction efficiencies of ITO and GaN gratings over varied grating periods, and show that adding an Ag reflection layer improves overall efficiency. Finally, we show that the light extraction for LED's utilizing an Ag reflection layer is highly dependent on the sapphire substrate thickness.