Here's an exercise from Jackson:
A plane wave is incident normally on a perfectly absorbing flat screen. From the law of conservation of linear momentum show that the pressure exerted from the screen is equal to the field energy per unit volume in the wave.
My reasoning was this:
Suppose the screen is parallel to the $zy$ plane at $x=0$. For simplicity let the fields be:
$$\textbf{E}=E_0e^{i(kx-\omega t+\delta)} \hat{\textbf{y}}$$ $$\textbf{B}=\frac{E_0}{c}e^{i(kx-\omega t+\delta)} \hat{\textbf{z}}$$
The force exerted on a volume $dV$ is therefore:
$$d\textbf{f}=\textbf{n}\cdot TdS+\frac{1}{c^2}\frac{\partial \textbf{S}}{\partial t}dSdx$$ Where $T$ is the Maxwell stress tensor and $\textbf{n}$ is the normal vector to the surface.
Since the screen is perfectly flat we let $dx \rightarrow 0$ and we are left with
$$\frac{d\textbf{f}}{dS}=\textbf{n}\cdot T$$
After some calculation the result is:
$$\frac{d\textbf{f}}{dS}=\epsilon_0E_0^2\cos^2(kx-\omega t+ \delta)\hat{\textbf{x}}$$
Taking the module and mediating in time the result is there, but this left me a bit baffled. I don't see where I used the fact that the screen is perfectly absorbing! (And, honestly, I wouldn't know how to mathematically formulate such a propriety). Moreover, why is the mean in time usually taken? Do you have a more rigorous approach to this?