This thesis project addresses certain off-state optical properties of a liquid crystal cell, namely the problem caused by differences in light transmission and reflection between the figure patterned and the empty parts of the cell. To address the task of optimizing off-state optical properties of liquid crystal cells by making the ITO pixel pattern invisible, a computer code was developed For the present thesis work, calculations were limited to the case of normal incident light. A model based on single reflections, due to the Fresnel formulae, and the extinction according to the absorption coefficient, was used. With values of the refractive and absorption incidences and layer geometry taken from an earlier experimental investigation, numerical results in good agreement with experimental results were found. Furthermore, it was found not possible to match the luminance values from ITO portions with non-ITO portions by varying the polyimide thickness an equal amount on both the ITO and the non-ITO portions, also in agreement with the experimental results. The code was used to match the luminous transmittance of the ITO and non-ITO parts by varying the polyimide thickness at the non-ITO part of the cell independently from the polyimide thickness of the ITO-part. It was found that an additional thickness of polyimide on the non-ITO-part of the cell of the order of 4-5 times the ITO-thickness was needed in order to obtain this matching. Furthermore, it was seen that the matching of the luminous transmittance makes the luminous reflectance matching characteristics worse.