While the theory and applications of discrete Laplacians on triangulated surfaces are well developed, far less is known about the general polygonal case. We present here a principled approach for constructing geometric discrete Laplacians on surfaces with arbitrary polygonal faces, encompassing non-planar and non-convex polygons. Our construction is guided by closely mimicking structural properties of the smooth Laplace-Beltrami operator. Among other features, our construction leads to an

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... ion of the widely employed cotan formula from triangles to polygons. Besides carefully laying out theoretical aspects, we demonstrate the versatility of our approach for a variety of geometry processing applications, embarking on situations that would have been more difficult to achieve based on geometric Laplacians for simplicial meshes or purely combinatorial Laplacians for general meshes.