This paper presents the design and characterization of a unit cell for dual-polarized liquid crystal (LC)-based reconfigurable intelligent surfaces (RIS), as well as an efficient, full-wave simulation methodology for the far-field beam-steering capabilities of large-scale LC-RIS. Within this framework, the unit cell relies on defected delay lines with a 4.6 μm thin LC layer aperture coupled to a patch antenna. This delay line architecture aims towards simultaneous optimization of loss, bandwidth and response time. Full-wave simulations of the unit cell in a periodic environment show an operating frequency between 26.5 and 29.5 GHz with wide angle radiation. Measurements of the unit cell in a 3
$\times$ 3 rectangular grid exhibit wideband impedance matching and overall good agreement with simulations. Furthermore, a simulation methodology is introduced that evaluates large-scale LC-RIS far-field beam-steering capabilities without requiring full-wave simulations of the entire structure, but just few unit cells. Within this scope, the LC-RIS achieves a maximum efficiency of 20.8% with a beam-steering range from −48° to +48°, despite the use of a lossy glass substrate and gold as a conductor. It exhibits a minimum bandwidth of 8.2% for an efficiency of at least 10% across all analyzed steering angles in E-Plane and H-Plane.