Polygonalization of any smooth billiard boundary can be carried out in seve
ral ways. We show here that the semiclassical description depends on the po
lygonalization process and the results can be inequivalent. We also establi
sh that generalized tangent polygons are closest to the corresponding smoot
h billiard and for de Broglie wavelengths larger than the average length of
the edges, the two are semiclassically equivalent.