All Optional Panels requires you to solve every optional panel that can be accessed without activating the 7 Laser Box, where an optional panel is a counting puzzle that is not solved in All Lasers Low%. The following is a list of every such panel:

Tutorial pillar and floor Alternate solution to tutorial gate Tutorial optional doors (2) Tutorial discard Tutorial vault Dots tutorials (5) Stones tutorials (9) Symmetry discard Glass factory entry Symmetry island environment string (5) Symmetry yellow laser (3) Orchard (5) Desert discard Desert vault Desert surface (7) (the 8th isn't optional) Desert flood (5) (the 6th isn't optional) Desert final (5) Quarry entrance (2) Mill entrance (2) Mill lower row (6) Mill ramp control Mill lift control Mill control room (the vault-like panel; the other one is not optional) Quarry lift control Boathouse underneath (2) Boathouse ramp angle control Boathouse lower row (5) Boathouse ramp control Boathouse hook control Treehouse right orange bridge (last panel is optional) Treehouse purple bridge 1 (last panel is optional) Treehouse purple bridge 2 (last panel is optional) Treehouse left orange bridge (last four panels are optional) Treehouse laser discard Treehouse green bridge (7) Treehouse green discard Treehouse drawbridge control Keep hedges 1-3 Keep purple pressure plates Keep green pressure plates Keep blue pressure plates Shipwreck discard Shipwreck vault Keep back laser Keep tower discard Shadows tutorial (8) Shadows avoid (8) Shadows follow (5) Mill discard Town yellow glass Church star door Town anechoic (2) Town RGB (3) Windmill door Windmill control Cinema entrance Cinema videos (6) Cinema discard Cinema exits (2) Orange crate Orange crate discard Town maze Town bridge control Town rooftop discard Monastery shutters control Jungle discard Jungle/Monastery shortcut Jungle vault Swamp tutorial (14) Swamp moving bridge Swamp red (4) Swamp red shortcut (2) Swamp add (4) Swamp rotation (4) Swamp rotating bridge Swamp floodgate Swamp advanced rotation (4) Swamp purple underground Swamp blue underground (5) Swamp light blue underground (5) Swamp red underground (4) Swamp shifting Cloud cycle discard Mountainside vault Mountaintop river panel

You are allowed to solve non-optional puzzles in a run of All Optional Panels. In some cases, this is required; for instance, there are 8 non-optional puzzles that must be solved to exit Tutorial and proceed to the rest of the game. In some cases, this is not required but may be helpful; for instance, since the Symmetry snipes are rather difficult, some runners may find it faster to solve all of Glass Factory and Symmetry Island in order to get the 8 optional panels on Symmetry Island.