Abstract: Low-profile raised retroreflective sheeting useful for retroreflecting light that strikes the sheeting at a high incidence angle comprises a base retroreflective layer and a light-directing layer disposed above the base retroreflective layer. The light-directing layer comprises a longitudinally-extending series of short transparent projections which each have upwardly extending front and back edge surfaces. The front edge surface is disposed across the path of high-incidence-angle light so as to transmit a high percentage of such light rays; and the back edge surface is disposed so as to reflect the light transmitted through the front edge surface to the retroreflective layer for retroreflection by the layer and to return light retroreflected by the retroreflection elements back through the front edge surface toward its source.