Abstract: Systems and methods relating to independent control of a reflected EM (electromagnetic) wave's phase and magnitude. A reflective unit cell with independently controllable parameters allows for control of the magnitude and phase of the reflected wave. In some implementations, the unit cell uses coupled resonators, with each resonator having independently controllable parameters. The controllable parameters may be controllable/adjustable on the fly (dynamic parameters) or they may be configured and fixed (static parameters). The unit cell with dynamic parameters may use a dipole ring resonator nested with a split ring resonator. The unit cell with static parameters may use a rectangular ring resonator that is non-coplanar with but is electromagnetically coupled to a slot resonator. For both types of unit cell, the parameters of the resonators determine the magnitude and phase of the reflected wave.