Reflection from layered surfaces due to subsurface scattering

The reflection of light from most materials consists of two major terms: the specular and the diffuse. Specular reflection may be modeled from first principles by considering a rough surface consisting of perfect reflectors, or micro-facets. Diffuse reflection is generally considered to result from multiple scattering either from a rough surface or from within a layer near the surface. Accounting for diffuse reflection by Lambert's Cosine Law, as is universally done in computer graphics, is not a physical theory based on first principles.