To create approximately spherical structures with curved sidewalls, this paper presents a method for building a series of decreasing slopes along the sidewall of a circular truncated cone. The multistep ring-edge etching technology of first reducing the concentric mask and then cutting the top off to create a mesa shape can be used to form the slopes. This wet-etching method avoids the constraints of crystallographic properties with surfactant-added Tetramethylammonium hydroxide (TMAH), enabling the manufacture of successive given inclination angles, the precise modulation of the spherical curvature by reduction design of concentric masks, and the setting of etching time. The newly approximated spherical Si microstructure patterns can be used for microlenses, quartz crystal resonators, micropulleys, and other applications. The present research is an approach to fabricate advanced microelectromechanical systems (MEMS) curved-surface structures, extending the range of 3D structures fabricated by silicon wet etching.