In this paper, we introduce a simulation formalism for determining the Optical Properties of Textured Optical Sheets (OPTOS). Our matrix-based method allows for the computationally-efficient calculation of non-coherent light propagation and absorption in thick textured sheets, especially solar cells, featuring different textures on front and rear side that may operate in different optical regimes. Within the simulated system, the angular power distribution is represented by a vector. This light distribution is modified by interaction with the surfaces of the textured sheets, which are described by redistribution matrices. These matrices can be calculated for each individual surface texture with the most appropriate technique. Depending on the feature size of the texture, for example, either ray- or wave-optical methods can be used. The comparison of the simulated absorption in a sheet of silicon for a variety of surface textures, both with the results from other simulation techniques and experimentally measured data, shows very good agreement. To demonstrate the versatility of this newly-developed approach, the absorption in silicon sheets with a large-scale structure (V-grooves) at the front side and a small-scale structure (diffraction grating) at the rear side is calculated. Moreover, with minimal computational effort, a thickness parameter variation is performed.