CO2 laser with energy flow and thermal impact on the material being processed. The energy beam is guided through an optical path and focused on the cutting head mounted on a flat board (XY plotter); in more sophisticated versions also on the third axis. The thermal impact with the material, physical principle, causes a local carbonization (burnishing). Through the control and regulation of speed, time and power, the various decorative effects can be realized cutting substrate without full cut or cutting through.