"Armored glass for windows with increased protection against radiation. It's transparent, hard and sharp at the edges. Attempts by persons to break it using their heads haven't been successful yet."
Can be found primarily in the rescue shuttle wreckage. To locate, go right from the starting shuttle and traverse through the cooling gel area. You will find an area with blue shuttle wreckage. The glass can be found within said shuttles.
Use the Grabber tool to collect. Touching the glass with your bare hands will result in injury, so be careful.