PMMA optical components that are used as one of the most important parts of high precision equipments and machines are increasingly replacing the glass due to the various advantages of PMMA. Especially in Light Guide Panels, the PMMA sheet that is used in Liquid Crystal Displays plays an important role in scattering the incident light and requires very fine machining as the sheet is directly related to the optical characteristics of the panels. The High Speed End milling and High Speed Shaping processes that are widely adopted and applied to the precise machining of Light Incident Plane still have quality problems, such as cracks, breakages, poor waviness, and straightness. This paper presents the tooling device design for machining a Light Incident Plane through vibration-assisted High Speed Shaping for increasing the optical quality by minimizing the above-mentioned problems. The cutting tool and the tool post presented in this paper are designed by the authors to increase the magnitude of the cutting stroke by adopting the resonant frequency without weakening the stiffness and to reduce vibrations during even high speed feeding. The dynamic characteristics of the cutting tool and the tool post are evaluated through simulation and experiment as well. The results reveal very appropriate dynamic characteristics for vibration-assisted High Speed Shaping.