A geometrical optical model for the image formation of Makyoh (or magic-mirror) topography is presented. General relations are given on the optical settings. The basic equations of the imaging are derived. Fundamental features of the imaging are pointed out, and optimum working conditions are established. Simulations of the image of an isolated defect (hillock or depression) and a periodic (sinusoidal) surface are presented for different optical settings. Supporting experimental images are presented.