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This paper reviews the method of surface Laplacian differentiation to study EEG. We focus on topics that are helpful for a clear understanding of the underlying concepts and its efficient implementation, which is especially important for EEG researchers unfamiliar with the technique. The popular methods of finite difference and splines are reviewed in detail. The former has the advantage of simplicity and low computational cost, but its estimates are prone to a variety of errors due to discretization. The latter eliminates all issues related to discretization and incorporates a regularization mechanism to reduce spatial noise, but at the cost of increasing mathematical and computational complexity. These and several other issues deserving further development are highlighted, some of which we address to the extent possible. Here we develop a set of discrete approximations for Laplacian estimates at peripheral electrodes. We also provide the mathematical details of finite difference approximations that are missing in the literature, and discuss the problem of computational performance, which is particularly important in the context of EEG splines where data sets can be very large. Along this line, the matrix representation of the surface Laplacian operator is carefully discussed and some figures are given illustrating the advantages of this approach. In the final remarks, we briefly sketch a possible way to incorporate finite-size electrodes into Laplacian estimates that could guide further developments.