Hexagonal boron nitride
(hBN) has emerged as a promising material
platform for nanophotonics and quantum sensing, hosting optically
active defects with exceptional properties such as high brightness
and large spectral tuning. However, precise control over deterministic
spatial positioning of emitters in hBN remained elusive for a long
time, limiting their proper correlative characterization and applications
in hybrid devices. Recently, focused ion beam (FIB) systems proved
to be useful to engineer several types of spatially defined emitters
with various structural and photophysical properties. Here we systematically
explore the physical processes leading to the creation of optically
active defects in hBN using FIB and find that beam–substrate
interaction plays a key role in the formation of defects. These findings
are confirmed using transmission electron microscopy, which reveals
local mechanical deterioration of the hBN layers and local amorphization
of ion beam irradiated hBN. Additionally, we show that, upon exposure
to water, amorphized hBN undergoes a structural and optical transition
between two defect types with distinctive emission properties. Moreover,
using super-resolution optical microscopy combined with atomic force
microscopy, we pinpoint the exact location of emitters within the
defect sites, confirming the role of defected edges as primary sources
of fluorescent emission. This lays the foundation for FIB-assisted
engineering of optically active defects in hBN with high spatial and
spectral control for applications ranging from integrated photonics,
to nanoscale sensing, and to nanofluidics.