This document describes a retrospective study that aimed to create corneal graft tissues with parallel faces using excimer laser and microkeratome. 15 donor corneas were used. The corneas were first regularized to a uniform 550um thickness using excimer laser ablation guided by optical tomography. Then a 400um thick stromal flap was cut using a microkeratome, leaving a 150um thick endothelial lenticule. Histological analysis found the lenticules had the intended thicknesses. The study concluded the procedure successfully created graft tissues with parallel faces and uniform thicknesses.