Step 1: Concept In surveying, it is often necessary to set out perpendicular lines (offsets) from a main survey line.
Step 2: Meaning While a cross-staff can be used, certain instruments provide higher precision using the principle of reflection.
Step 3: Analysis An optical square uses two mirrors or prisms set at an angle of $45^{\circ}$ to each other. By reflecting images, it allows the surveyor to see a point on the main line and a point at a $90^{\circ}$ angle simultaneously.
Step 4: Conclusion The optical square is the most accurate hand instrument for this purpose.
Final Answer: (B)