The surface groove structure has numerous functions based on their shapes. In order to make these functions developed, both new shapes and processing forms of the surface structures are being innovated. In this paper, not only the advanced rubber pad forming process is used, but also a new kind of micro-groove with two-step structures is designed. A model based on multi-plane slab method is proposed to analyze the process. According to the stress acting condition, a half of two-step micro-groove structure is divided into seven areas in the width direction. The thickness variation of plate in each area is obtained. When the shape, depth, width, and height ratio of the first and second-step micro-groove are different, the thickness variations of the plate are analyzed. In order to verify the accuracy of the model, both finite element method and pressing experiment are done. Based on the results provided by both finite element method and experiment, the accuracy of results calculated by analytical model is verified.