Optical structures and sheeting that include polyurea and method for forming same are proposed in accordance with aspects of the present invention. One and two-component layers can be used to form the optical structures. The optical structures can include microstructures formed from polyurea. The sheeting can include at least one of cube-corner prisms, open-faced cube-corner prisms, linear prisms, lenticular lenses, moth-eye structures, lenses, Fresnel lens arrays, lenses, and fish-eye lens arrays.