In order to improve the measurement accuracy of the step height measuring instrument, a semiconductor process was used to prepare the step height standard for calibrating the instrument. Aiming at the problem of deviation in the white light interferometer measuring step height standard, the cause of the measurement deviation was theoretically analyzed, combining the optical theory and the principle of instrument. In addition, referring to the semiconductor sputtering process, a method of sputtering metal layer on the surface of the step structure was proposed, and a set of universal step height standards with a nominal value of 20∼1000 nm were developed for the step height measuring instrument. Finally, the step height standards with the sputtered metal layer were compared and measured, using the white light interferometer and nanometer measuring machine (NMM). The measurement error of the white light interferometer can be effectively controlled within 1%, which is beneficial to verify the measurement capability of the step height measuring instrument.