A detailed analysis of specular neutron reflection from an absorbing medium is given. The experimental studies revealed that oxidation and roughness of the surface are the main factors that determine the neutron reflectivity of Gd-containing layers. It is concluded that the empirical approach used at present does not guarantee optimization of underlayer parameters (composition and thickness) and technological regimes. An algorithm of optimization is proposed, in which account is taken of the substrate potential, the dependence of the underlayer potential on the thermal neutron wavelength, the polarizing coating imperfections that enhance reflection of neutrons with the undesired spin. The antireflective TiZrGd underlayer for CoFe/TiZr supermirrors produced at the magnetron facility DIOGEN (PNPI, Gatchina) is optimized.