A start of a puzzle game but a bit hard to handle. I like the idea of controlling two elements (laser & mirrors) and can certainly have some fun ideas with it. The difficulty for me was in controlling things as cycling through with left & right felt somewhat unintuitive to what I wanted to interact with. I also didn't see a benefit in having a turn off laser button.
My suggestion would be that 'A' (E) is rotate, 'B' (Q) is break, and 'Select' (R) quick resets the level.
Though if you do spend more time on it, I'd instead suggest that maybe select swaps between moving the laser and interacting with the mirrors, that way up & down can be used to swap to mirrors above or below and lasers can use A for turning off if it becomes a mechanic.
But yah, I like the idea I just wish there was more done with it.