Light scattering by an optically anisotropic liquid crystal (LC) droplet of a nematic in an isotropic polymer matrix is considered in the Wentzel–Kramers–Brillouin (WKB) approximation. General relations are obtained for elements of the amplitude matrix of light scattering by a droplet of arbitrary shape and for the structure of the director field. Analytic expressions for the amplitude matrices are derived for spherical LC droplets with a uniformly oriented structure of local optical axes for strictly forward and strictly backward scattering. The efficiency factors of extinction and backward scattering for a spherical nonabsorbing LC droplet depending on the LC optical anisotropy, refractive index of the polymer, illumination conditions, and orientation of the optical axis of the droplet are analyzed. Verification of the obtained solutions has been performed.