Look at the first image. The laser is in the middle of the left wall. The two red squares inside are splitters. This particular level has 3 targets: the 2 squares on top and 1 on the bottom.
There are 50 levels and I've done about 25 of them. What's interesting: with the splitters, you have to figure out from which direction you need to enter it.
Other Laser Puzzles (Not a complete list!)
Laser Maze 2015
Shoot & Reflect 3x3
RouteOut - not a laser game, but uses mirrors
Mirrors & Reflections
Guide the Light