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While scalar fields on surfaces have been staples of geometry processing, the use of tangent vector fields has steadily grown in geometry processing over the last two decades: they are crucial to encode both directions and sizing on surfaces as commonly required in tasks such as texture synthesis, non-photorealistic rendering, digital grooming, and meshing. There are, however, a variety of discrete representations of tangent vector fields on triangle meshes, and each approach offers different trade-offs among simplicity, efficiency, and accuracy depending on the targeted application.
Goes et al. (Tue,) studied this question.