This is a physically accurate light shader for mental ray in Maya and Softimage. Here is a quick list of the main features:
Support for IES light profiles with real light profile intensities, and ability to scale profile intensity using real world units
Support for photometric (candela, lumen, lux) or radiometric (watt, watt/s, watt/m2) real world-units
A photon emitter that supports light profiles, area lights, and is linked to direct light intensity
Ability to use area lights with soft shadows while retaining IES profile sharpness/definition
Support for color temperatures
Light profile rotation
A shader to create object/geometry lights
A separate simple texture shader to add light profile support to other nodes
Works with both Softimage and Maya on Windows 64-bit and 32-bit, Linux 64-bit, and MacOSX (Maya only).
Free and open source (BSD license) with minimal restrictions, so you can compile for other platforms, incorporate the code into other free or commercial projects and redistribute.