This invention relates to a novel structure of photovoltaic devices (e.g. photovoltaic cells also called as solar cells) are provided. The cells are based on the micro or nano scaled structures which could not only increase the surface area but also have the capability of reducing the reflection and increasing the absorption of incident light. More specifically, the structures are based on 3D structure which are made of electric materials covering semiconductors, insulators, dielectric, polymer, and metallic type materials. By using such structures reflection loss of the light from the cell is significantly reduced, increasing the absorption, which results in increasing the conversion efficiency of the solar cell, and reducing the usage of material while increasing the flexibility of the solar cell. The structures can be also used in other optical devices wherein the reflection loss and absorption are required to enhance significantly improve the device performances.