A honeycomb close-packed microstructure can be recorded in a positive photoresist layer by a simultaneous exposure of three coherent laser beams. A close-packed square structure results from a simultaneous four-beam exposure. The structure consists of parabolic-shaped depressions in the surface. By replication and embossing techniques, it is possible to impress the mirror image of the microstructure into plastic, such that the top surface consists of parabolic-shaped posts, or microlenses. The size of each microlens can be varied from around one micrometer to a millimeter or more. There are wide-ranging applications for such regularly spaced and precise structures, extending from solar concentrators to three-dimensional imaging devices.