There is featured a processing method for processing a target body that includes setting a beam area formed by a laser beam on the organic insulating film so as to be larger than an area formed by projecting a target part of an organic insulating film onto a horizontal plane. The method also includes, subsequently moving the organic insulating film toward the irradiated region of the laser beam, and terminating the irradiation with the laser beam when the end part of the target part coincides with the moving end part of the laser beam. This enables the resultant processed target surface to be smooth and free from reaction product including decomposed segments of the target body. Also featured is an optical component including an optical element having a surface that is processed according to the processing methods of the present invention.