The POB object approach is ideal for modeling perfect corner cube retroreflectors, and imperfections due to face alignments. However, it is not ideal when things like surface form, chamfers on edges etc are also desired in the model. For this, ZEMAX's powerful Boolean object capability can be used.

In the file 'Perfect Corner-Cube retro-reflector Boolean object.zmx' we take the Boolean intersection of the corner cube POB object and a cylindrical volume, like so:

Forming a corner cube retroreflector by the Boolean intersection of a cylinder with a corner
The Boolean object

The resulting file traces exactly like the original object (except for a longer path length in glass due to the cylindrical section, but this has no effect on the wavefront). However, it is more extensible in terms of adding defects like chamfers. If the polygon object is replaced with three lens objects or polynomial asphere lens objects, then surface form can be easily added to the model. Gradient index materials can be used to model refractive index inhomogeneity.

CAD objects can also be imported and used in place of the Boolean or POB object if preferred.