Superabrasive profile grinding wheels, owing to their high cutting properties and long durability life, are gaining increasingly widespread use and, in many cases, represent the only type of tool capable of ensuring efficient and precise machining of hard and brittle materials employed in modern structures within the optical, electronic, aerospace, and tooling industries. The dressing of profile grinding wheels can be carried out using various methods; however, in contemporary production systems focused on high flexibility and rapid response to market demands, particular importance is placed on solutions that enable easy reconfiguration of the process. These requirements are met by laser-beam dressing. This method can be applied to grinding wheels with various types of bonding and abrasive materials. It enables the formation of arbitrary profiles on the wheel circumference, is characterized by high efficiency, and offers reduced environmental impact. Moreover, the absence of wear of the dressing tool makes the method economically competitive. The paper integrates and systematizes information previously presented in dispersed publications, providing a coherent overview of the current state of knowledge and the development directions of tangential laser-beam dressing technology. The study encompasses both the physical fundamentals of laser processing of grinding wheels and an analysis of research results concerning classical and innovative solutions for dressing superabrasive grinding wheels. Available findings indicate that the highest profile-shaping accuracy is achieved through the integration of a multi stage laser machining strategy – including roughing and finishing stages – with adaptive compensation of the beam path. Increasing attention is also drawn to the importance of ultrashort pulse laser sources, which enable precise surface shaping while minimizing undesirable material changes. The review highlights the need to develop a universal method that ensures high material removal rates, submicron shaping accuracy, and minimal microstructural changes as well as minimal degradation of the wheel’s operational properties. Directions for further research should focus on the development of in-process measurement methods enabling the monitoring of grinding wheel geometry and ablation parameters, integration of monitoring systems with CNC control systems to implement real-time corrections, as well as modeling of energy distribution and coupled thermal-material phenomena in the ablation zone.