We consider the following geometric optics problem: construct a system of two reflectors which transforms a spherical wavefront generated by a point source into a beam of parallel rays. This beam has a prescribed intensity distribution. We give a rigorous analysis of this problem. The reflectors we construct are (parts of) the boundaries of convex sets. We prove existence of solutions for a large class of input data and give a uniqueness result. To the author’s knowledge, this is the first time that a rigorous mathematical analysis of this problem is given. The approach is based on optimal transportation theory. It yields a practical algorithm for finding the reflectors. Namely, the problem is equivalent to a constrained linear optimization problem.