We present the analysis and design of reflecting cells capable of dynamically and independently control the reflection phase of each component of a dual-polarized impinging wave. Such capability is of significant interest for the future implementation of dual-polarized and polarization-flexible reflectarrays with scanning capabilities. The presented cells are controlled by varactor diodes and operate in lower X-band (8 GHz). Simulated and measurement results demonstrate good performances in terms of phase range, losses and bandwidth. For example, a range of 300deg is achieved under normal incidence at 8 GHz with maximum and average reflection loss of 3.3 dB and 1.4 dB, respectively.