Focused beam reflectance measurement (FBRM) is a versatile and frequently used method for in-process particle sizing. The method works with a laser beam eccentrically rotating around a parallel axis, thus describing a circular path which randomly crosses the particles in front of the probe. Chord length distributions (CLDs) are calculated from the durations of the reflected light pulses, which can be related to the particle size. As the reflection signals are strongly biased by the particles' morphology and the optical properties of the particle surface, the obtained distribution profiles are often complex and do not allow direct conclusions on the true particle size. A number of models so far developed for interpretation of CLDs account for the particle shape but they pay little regard to reflective properties. The approach of this study is based on ray tracing, which means that the luminous flux to the particle surface and the light reflected back to the detector is calculated by tracking the individual light paths for several thousand surface elements per particle and iterating this procedure for a huge number of relative detector/particle positions. The model considers three different types of reflection, Lambertian reflection, quasi-specular reflection, and subsurface scattering, which can be combined as required to fit a measured chord length profile. For reasons of simplification the calculations in this study were restricted to spherical particles. The model was shown to be able to simulate the main characteristics of CLDs obtained from three types of monodisperse spheres having different light transmission and surface properties. This simulation helps to explain how the principal features of the complex profiles are co-determined by the three basic types of reflection mentioned above. The model provides a valuable tool particularly for applications in which not only the size of spherical particles but also structural changes with impact on optical properties are monitored by FBRM.