We propose a new mirror architecture, which is solely based upon structuring of the surface of a monolithic, possibly monocrystalline, bulk material. We found that a structure of T-shaped ridges of a subwavelength grating can theoretically provide 100% reflectivity. Since no material needs to be added to the mirror device, lowest mechanical loss can also be expected. [5,6] this interface needs to provide outstanding low optical and mechanical losses. High reflectivity is demanded as lost photons result in decoherence of the light-matter quantum state. High mechanical quality factors of the test mass vibrational modes are required to reduce the influence of thermal noise [7] and to reach the quantum mechanical ground state [8]. In current approaches the surface of the mechanical device is composed of a multilayer dielectric coating. Reflectivities of up to 99.9998% have been demonstrated [9]. To achieve high mechanical quality factors, monocrystalline materials such as quartz or silicon are used. Quality factors above 10 9 were measured [10]. However, recent theoretical and experimental research revealed that multilayer dielectric coatings result in a significant reduction of quality factors [7], and that the simultaneous realization of high optical and mechanical quality is a nontrivial problem.