Generally if you make something hidden to gi, you also want to make it hidden to refl/refraction, because they overlap, i.e. reflections become diffuse gradually theres not a distinct cut off. (reflections fade to 0 around roughness 66).
This uses 3 emitters. The first one for is an ies spotlight applied to a flat disc hidden to cam (has soft alpha'd edge).
Second is what Bubbaloo described, (an mxi emitter with using a 32bit pic of a headlamp), this is a bit bigger, positioned just behind the first and also hidden to cam, it fills in the reflection.
Then behind that is what the camera sees, which can be made however you need it to get a nice look. This is 'wrapped' in pure black water-tight geometry which is hidden to cam to isolate that from the rest of the scene.. so you can really go crazy with it, because it wont add noise to the rest of the scene.
