Off-axis detection methods in adaptive optics (AO) ophthalmoscopy can enhance image contrast of translucent retinal structures such as cone inner segments and retinal ganglion cells layer neurons. Here, we propose a 2D optical model showing that the phase contrast produced by these methods depends on the offset orientation. While one axis provides an asymmetric light distribution, hence a high phase contrast, the perpendicular axis provides a symmetric one, thus a substantially lower contrast. We support this model with in-vivo human data acquired with a multi-offset AO scanning light ophthalmoscope. Then, using this finding, we provide a post-processing method, named Spatial frequency-based iMAge ReconsTruction (SMART), to optimally combine images from different off-axis detector orientations, significantly increasing the structural cellular contrast of in-vivo human retinal neurons such as conne inner segment, putative rods and retinal ganglion cells.