Abstract: A variable reflectance mirror employing a super-twisted nematic (STN) liquid crystal cell to control reflectivity. The STN liquid crystal cell includes a layer of STN liquid crystal material formed between a pair of transparent electrodes, where a polymer alignment layer is formed over the electrodes so as to orient the STN liquid crystal material to possess a twist angle between approximately 180° and approximately 270°. A pair of crossed polarizers are respectively positioned on the outer surfaces of the front and rear plates. A layer of reflective material is further formed adjacent to the outer surface of the polarizer adjacent to the rear plate. The transparent electrodes are connected to a voltage source to apply an electrical bias across the STN liquid crystal layer, where the transmitivity of the STN liquid crystal layer to light can be varied by varying the electrical bias applied across the transparent electrodes to vary the birefringence of the STN liquid crystal layer.