A multiple-cell approach is discussed as a possible alternative to the higher dimensional crystallography of icosahedral quasicrystals. It is based on the Socolar–Steinhardt tiling combined with the quasi-unit cell model. Quasi-unit cells fill the space without gaps and overlappings similar to those in periodic crystals. Similarly, the atoms can occupy general and special positions. The alloy stoichiometry and the packing density can be calculated through the relative tile frequencies, which in turn are determined as the components of the Perron–Frobenius eigenvector of the corresponding substitution matrix. The calculation of the diffraction pattern reduces to the Perron projection of a special matrix, the entries of which reflect the contribution of each type of quasi-unit cell to the coherent scattering.