Several X-ray pulsars exhibit line structure in their spectra that has
been interpreted as originating from cyclotron processes in the accre
ting plasma. A few of these objects also show evidence of a second spe
ctral feature that, traditionally, has been thought to be the second c
yclotron harmonic. Detailed calculations of the emitted flux spectra a
re presented that incorporate a simple two-component model of the accr
etion cap. The two components are modeled as slabs separated by a shoc
k wave, where the postshock slab is the thermalized high-density and -
temperature plasma that creates the radiation via bremsstrahlung proce
sses and the preshock material is represented by a relatively cool, lo
w-density plasma that is moving near the free-fall velocity. Results s
how that two spectral features are easily produced, one representing t
he fundamental cyclotron harmonic of the postshock plasma, and another
that is a Doppler-shifted line produced by scattering in the preshock
plasma.